FIRM SETH RADHA KISHAN (DECEASED)REPRESENTED BY HARI KISHA vs THE ADMINISTRATOR, MUNICIPALCOMMITTEE, LUDHIANA

The Supreme Court held that the Punjab Municipal Act, 1911, allows for the imposition of terminal tax on common salt, but the jurisdiction of Civil Courts is not completely ousted even when a statute provides a remedy. The Court clarified that if a tribunal abuses its power or acts in violation of the Act, a suit can still be filed in Civil Court. The High Court's ruling that the Civil Court had no jurisdiction was overturned, affirming that the appellant could seek a refund for the tax paid under item 69, which was deemed illegal.