In Brief
Faridabad Complex Administration, a municipal corporation, sought to recover house tax from Iron Master India Ltd. for three years. The company challenged the tax demand in a civil suit, arguing the municipality failed to decide its objections before fixing the tax. The trial court dismissed the suit, but the appellate judge allowed it. When the corporation filed a second appeal, the High Court dismissed it in limine, holding no substantial question of law arose. The Supreme Court allowed the appeal and remanded it to the High Court, holding that questions about the suit's maintainability, statutory bar, alternative remedies, and proper valuation constitute substantial questions of law requiring merit-based adjudication, not summary dismissal.
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