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TMI Blog1958 (9) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... an unnumbered plaint. The plaintiff was assessed to pay sales tax by the Deputy Commercial Tax Officer, No. 2, Virudhunagar. His appeals to the Commercial Tax Officer, Ramanathapuram, and again to the Deputy Commissioner of Commercial Taxes and finally to the Board of Revenue were rejected. The plaintiff then filed a suit before the District Munsif, Sattur, contending that the order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... natha v. Kutumbarayudu(1916) I.L.R. 39 Mad. 21., State of Bombay v. Adamji[1951] A.C. 147., and Valli v. Corporation of Madras(1910) I.L.R. 33 Mad. 41. Section 18-A of the Madras General Sales Tax Act withdraws from the purview of the civil courts suits for setting aside or modifying assessments made under the said Act. In a recent Full Bench decision of this Court in Public Prosecutor v. Ramaling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This cannot be agitated in a civil court and the decision of the Privy Council in Raleigh Investment Co. Ltd. v. Governor-General in Council [1947] 15 I.T.R. 332; 60 L.W. 390. furnishes the answer. The Judicial Committee held that an assessment made under the machinery provided by the Act is not a nullity, like an order of court lacking jurisdiction. Reliance of such a provision is not an exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht for, the plaintiff assessee has to seek the remedy provided under sections 11 and 12 to 12-D of the Act, which is a self-contained Act and prescribes a special machinery for the redress of the grievance. Therefore, the declaration sought for in this case cannot be regarded as having any relevancy except as leading up to the claim for repayment. Therefore, the learned Advocate for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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