1971 (6) TMI 47

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..... from enforcing and proceeding with the notice of attachment dated 5th June, 1967, issued as against the petitioner on the foot that a sum of about Rs. 58,000 and odd was due by the petitioner towards tax under the Tamil Nadu General Sales Tax Act and the Central Sales Tax Act for the years 1964-65 and 1965-66. The gravamen of the charge is that in the order of assessment, which is the foundation .....

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..... o issue restraining the authorities from demanding the so-called arrears reckoned in the manner stated above by invoking the provisions of the Madras Revenue Recovery Act. It is by now well settled that the provisions of the Madras Revenue Recovery Act are invoked only if the tax is determined and the assessment proceedings are over. No doubt the word "assessment" includes every process, which is .....

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..... , as the name itself indicates, connote a method of recovery and, just as in a civil court the executing court has no power to challenge or correct the order sought to be executed through it, since other forums are there open to the aggrieved party to obtain redress, so also, if proceedings are taken under the Revenue Recovery Act, then it is equatable to a proceeding in execution and the aggrieve .....

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..... against the original order of assessment and thus correcting it in that forum or in a higher forum, the respondents cannot be blamed for it. The respondents have taken the order as final as it has become final in the eye of law and have invoked the provisions of the Madras Revenue Recovery Act under section 24 of the Tamil Nadu General Sales Tax Act, 1959. There is therefore no error of jurisdict .....

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..... g erred in their public duty and having exercised jurisdiction under the provisions of the Tamil Nadu General Sales Tax Act, 1959, it cannot be said that the order challenged has to be injuncted by the issue of a rule of prohibition. The rule nisi is discharged and the writ petition is dismissed. There will be no order as to costs. Petition dismissed.
Case laws, Decisions, Judgements, Orders .....

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