AIR 1995 SUPREME COURT 288 ::1994 AIR SCW 4453 ::1994 SCFBRC 441 ::1994 (6) SCC 572 ::(1994) 6 JT 496 (SC)

Supreme Court Of India

(From : Karnataka)*

Hon'ble Judge(s): M. N. Venkatachaliah, A. M. Ahmadi, B. P. Jeevan Reddy , JJJ

(A) Karnataka Municipal Corporations Act (14 of 1977) , S.108(2), Sch.III Part I, R.25— Suit against enhancement of property tax - Maintainability - None of grounds as indicated in 1993(3) SCC 161 on which assessment made by corporation can be challenged in civil court, not even alleged - Only complaint made is that enhancement is excessive - Similarly, allegation made of enhancement being arbitrary and unreasonable - Some cannot per se be sufficient to override express statutory bar against suit in R.25 - Also, allegation of assessees having been pressurised - No details as to who pressurised whom - Suit is not maintainable. Civil P.C. (5 of 1908) , S.9— (Para 10) (B) Constitution of India , Art.226— Civil P.C. (5 of 1908) , S.9— Writ petition to challenge action under Act maintainable, alternative remedy under Act being onerous - No ground to make suit also maintainable for same purpose. It is not correct to say that as a writ petition is maintainable if alternative remedy under an Act is not efficacious in that it has prescribed on onerous condition for availing of the remedy, the suit also should the maintainable. An onerous provision may be a ground for entertaining a writ petition on the ground that the alternative remedy provi....