DHULABHAI V. STATE OF M.P., 1960 SC., (EXCLUSION OF JURISDICTION OF CIVIL COURT):
After considering a number of cases, Hidyatullah, C.J. summarized the following principles relating to the exclusion of jurisdiction of civil courts:
a) Where a statute gives finality to orders of special tribunals, the civil courts jurisdiction must be held to be excluded if there is adequate remedy to do what the civil courts would normally do in a suit. Such a provision, however, does not exclude those cases where the provisions of a particular act have not been complied with or the statutory tribunal has not acted in conformity with fundamental principles of judicial procedure.
b) Where there is an express bar of jurisdiction of a court, an examination of the scheme of a particular act to find the adequate or sufficiency of the remedies provided may be relevant but this is not decisive for sustaining the jurisdiction of a civil court.
c) Challenge to the provisions of a particular act as ultra vires cannot be brought before tribunals constituted under that act. Even the high court cannot go into that question on a revision or reference from decisions of tribunals.
d) When a provision is already declared unconstitutional or the constitutionality of any provisions is to be challenged, a suit is open. A writ of certiorari may include a direction for refund if the claim is clearly within the time prescribed by the limitation act but it is not a compulsory remedy to replace a suit.
e) Where the particular act contains no machinery for refund of tax collected in excess of constitutional limits or is illegally collected, a suit lies.
