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1965 (3) TMI 18 - SUPREME COURTWhether the appellant's suit is maintainable? Held that:- Where the question merely is, whether the assessment had been made according to law, the assessing officer of the municipality having jurisdiction on the subject-matter and over the assessee the provisions of section 84(3) may be a bar to a suit. Where, however, the question raised is as to the jurisdiction of the assessing officer to proceed against the assessee and levy on or collect from him an amount in excess of that permitted by the Constitution, the matter would be entirely out of the bar of that provision. Here since the assessing officer had no authority to levy a tax beyond what section 142A of the Government of India Act, 1935, permitted or what article 276 permits his proceedings are void in so far as they purport to levy a tax in excess of the permissible amount and authorise its collection and the assessment order is no answer to the suit for the recovery of the excess amount. To this extent, even the order of assessment cannot obtain the protection of section 84(3) of the Act and, therefore, the appellant's suit is maintainable. For all these reasons we hold that the High Court was in error in dismissing the appellant's suit. We hold the same in the connected appeal and accordingly allow both the appeals with
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