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 provisions provided a specific mechanism for appeals against tax assessments, thus precluding the maintainability of a civil suit for such challenges. The Court affirmed the dismissal of the respondent's suit for permanent injunction against the tax demand, emphasizing the jurisdictional limits imposed by the Act.