BHARAT KALA BHANDAR LTD. vs MUNICIPAL COMMITTEE, DHAMANGAON

The Supreme Court held that the appellant's suit for recovery of excess tax paid was maintainable despite the High Court's ruling that it was barred under Section 48 of the Central Provinces and Berar Municipalities Act, 1922. The Court found that the respondent had no authority to levy a tax exceeding the limits set by Section 142A of the Government of India Act, 1935, and Article 276 of the Constitution. Consequently, the assessment proceedings were void, and the suit for recovery of the excess amount was not subject to the provisions of Section 48, leading to the reversal of the High Court's decision.