9911796707
TMI Blog1979 (1) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... That is a suit instituted by the respondent herein against the State Government and three of its officers. The relief that was originally prayed for in the suit was for refund of certain amounts of sales tax collected from the plaintiff by the sales tax department for the assessment years 1958-59, 1959-60 and 1960-61 on the basis of assessment orders which had been subsequently set aside by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the three concerned years stood validated and revived by virtue of the provisions of Act 4 of 1965, and that, in such circumstances, the department cannot be permitted to have a fresh assessment on the assessee. On this reasoning, the lower court has issued a perpetual injunction restraining the defendants from making fresh assessments on the turnover of the plaintiff covered by the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l or incorrect assessments. The grant of the specific relief of injunction is discretionary and civil courts should not interfere with the functioning of the authorities constituted under the taxing statutes except in cases where it is very clearly brought out that there is an attempted abuse of their powers by such authorities or a colourable exercise of such powers for purposes not warranted by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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