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1 - 10 of 18 (0.36 seconds)Section 6 in The Cess Act, 1880 [Entire Act]
Section 75 in The Cess Act, 1880 [Entire Act]
The West Bengal Primary Education Act, 1973
The Punjab Primary Education Act, 1960
Section 102 in The Cess Act, 1880 [Entire Act]
Section 78 in The Cess Act, 1880 [Entire Act]
The Secretary Of State For India In ... vs Mask And Company, By Partners, M. ... on 8 September, 1938
Where a liability not existing previously is created by a
statute which statute at the, same time provides a special
or particular remedy for correcting any mistake that may
occur in its enforcement the aggrieved party must adopt the
form of remedy given by the statute and no other. In
Dhulabhai and ors. v. The' State of Madhya Pradesh and anr.,
(3) our present Chief Justice speaking for the Court has
formulated the circumstances under 'Which the jurisdiction
of the civil court can be invoked in the matter of a levy of
tax. Therein this Court has laid down that where the
statute gives a finality to the orders of the special
tribunals, the civil courts' jurisdiction must be held to be
excluded, if there is adequate remedy to do what the civil
court would normally do in a suit. It is further 1-aid down
in that case that questions of the correctness of the Asses
sment apart, from its constitutionality are for the
decision of the authorities and a civil suit does not lie if
the orders of the authority are declared final or there is
an express prohibition under the particular Act. We do not
think that the civil courts have jurisdiction to examine the
correctness of the computation of the net profits made by
the authorities under the Act.
The Cess Act, 1880
The Tata Iron & Steel Co., Ltd vs The State Of Bihar on 19 February, 1958
Mr. Chagla next assailed the cesses imposed on another
ground. He contended that in view of the decision of this
Court in Tata Iron and Steel Company's case(1) it was not
open to the assessing authority to value the coal supplied
to the factories and workshops at the controlled rate; he
should have, as suggested in that decision disintegrated the
ultimate profits earned and found out the profit earned by
the mine. We I are of the opinion that it is impermissible
for us to go into that question in these proceedings. The
liability to pay tax is one thing and mode of computation of
the net profits is 'another. The mode of computation is a
matter for the assessing authorities except where the
computation is done in violation of any provision of law.
If there was any mistake in the computation, that mistake
should have been got rectified by following the procedure
prescribed. in the Act. If the respondent company was
aggrieved by the mode of computation adopted by- the
assessing authority, it should have agitated that question
firstly before that authority and thereafter before the
appellate authority. Having not done so, the company cannot
be permitted to raise that question in the present suit;
otherwise the finality contemplated by s. 102 of the Act
would become illusory.