N.D.M.C vs Satish Chand(Deceased) By Lr Ram Chand

The Supreme Court addressed the maintainability of a civil suit challenging the assessment and levy of property tax under Sections 84 and 86 of the Punjab Municipal Act, 1911. The Court held that the statutory framework provided for appeals against such assessments, and thus, a civil suit was not maintainable as the respondent should have pursued the statutory remedy. Consequently, the appeal was dismissed, affirming the lower court's decision regarding the jurisdictional issue.