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1997 Supreme(Online)(Kar) 3

KARNATAKA HIGH COURT
M. F. Saldanha, J.
Corporation of City of Mysore v. Public Interest Litigation Association (Regd.) Mysore City and Others


1.A point of some interest has been raised by the petitioners before me who are the Corporation of the City of Mysore in these two Civil Revision Petitions. It may be briefly summarised in the following terms :
(a) Whether in a case where a group of citizens have presented a composite challenge to the enhancement of property tax through a writ petition filed before the High Court and the High Court has rejected the petition after hearing the parties through a speaking order which order has thereafter, been confirmed in appeal; it will, at all be open to another group of citizens to file a suit challenging the same notification as also the action?
(b) Where the Corporation contends that all matters relating to the levy of tax and challenges thereto are provided for in a self contained statute, and where there are specific provisions for redressal of grievances in such a statute, whether it would be open to a group of citizens to invoke the jurisdiction of the Civil Court if the enhancement is questioned or challenged?

2. The brief facts giving rise to these disputes need to be set out. The Corporation published a notification dt. 30th March, 1984 in the Karnataka Gazette dt. 6th Septe










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