The mere fact that a special statute, provides for certain remedies may not by itself necessarily exclude the jurisdicti on of the civil courts to deal with a case brought before it in respect of some of the matters covered by the said statute.," Referring to the remarks of Lord Thankerton in Secretary of State represented by the Collector of South Arcot vs Mask & Co.(1) "it is also well settled that that even if jurisdiction is so excluded, the civil courts have jurisdiction to examine into cases where the, provisions of the Act have not been complied with, or the statutory tribunal has not acted in conformity with the fundamental principles of judicial Procedure" it was observed: "It is necessary to add that these observations, though made in somewhat wide terms, do not justify the assumption that if a decision has been made by a taxing authority under the, provisions of the relevant taxing statute, its validity can be challenged by a suit on the ground that it. is incorrect on the merits and as such, it can be claimed that the provisions of the said statute have not been complied with.