HINDUSTAN CHAINS PVT LTD Vs. ZILA PARISHAD MEERUT

JUDGEMENT

(1.) "138. Bar to jurisdiction of civil and criminal Court in matters of taxation - (1) No objection shall be taken to a valuation or assessment nor shall the liability of a person to be assessed or taxed be questioned in any other manner or by any other authority than is provided by or under this Act. (2) The order of the appellate authority confirming, setting aside or modifying an order in respect of calculation or assessment or liability to assessment or taxation shall be final: Provided that it shall be lawful for the appellate authority, upon application or on his own motion, to review any order passed by him in appeal by further order passed within three months from the date of his original order. " "applying the principles laid down by the Supreme Court in the case of. Firm I. S. Chetty and Sons, it is clear that in the face of the provision contained in Section 131 of the U. P. District Boards Act a civil suit would not lie to challenge the liability of the respondent to be assessed to tax on the ground that during the assessment year concerned the income that accrued to it was less than Rs. 200. The question of the quantum of income of an assessee is within the exclusive jurisdiction of the assessing and appellate authorities constituted: under the U. P. District Boards Act and indeed if it were otherwise the Municipal Courts, of numerous cases and the object of the Legislature in providing the bar of jurisdiction will be defeated. On behalf of the respondent it was contended that while the quantum of income assessed cannot be open to challenge in the Municipal Courts, a Civil suit would lie on the ground that the income was below the taxable limit. To my mind there is no distinction in principle between the two cases as in each case the question is as to whether the quantum of income determined by the assessing and appellate authorities is correct or not. " .