A simple answer to the plea is that in the first place it is extremely doubtful whether an appeal would lie against the notice issued by the Talathi. The notice is illegal on the face of it for a number of reasons. But it is doubtful as to whether it is appealable. In the second place, even assuming that the appeal lay against the said notice, it is not incumbent upon the plaintiff to file the appeal at all. As will be presently pointed out the notice is illegal on the face of it and it is unconstitutional because it amounts to recovery of tax without the authority of law. Article 265 of the Constitution provides that no tax shall be levied or collected except by authority of law. As has been held by the Court below and as will be pointed out by me presently the notice in question is devoid of any authority of law. An un-constitutional order passed by any officer of the Government need not be appealed against, because the appellate authority with special and limited jurisdiction will not have the authority to decide whether its own acts or the acts of its subordinate are ultra vires the statute or the Constitution. The Civil Court's jurisdiction in such cases to entertain a suit for declaration that the act is illegal and ultra vires the statute and/or the Constitution is always held to be quite competent.
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