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TMI Blog2007 (4) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in W.P. No. 5573 of 2001 dated June 13, 2001. The brief facts arising out of this writ appeal are as under: The appellant is a partnership firm and had started its industry with funds provided by the Tamil Nadu Industrial Investment Corporation ( TIIC , in short), the above-mentioned third respondent. The initial borrowing was Rs. 1,00,000 out of which more than Rs. 70,000 had been consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he suit. Later, the appellant also filed E.P. No. 45 of 1999 in O.S. No. 290 of 1985 against the first respondent under Order 21, Rule II, C.P.C., for executing the decree by initiating proceedings under the Contempts of Court Act for wilful disobedience of the court's order. Learned District Munsif heard the matter and dismissed the petition holding that there was no violation of the court ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, no proceeding of attachment for realisation of sales tax arrears can be continued against the appellant and the learned single judge ought to have granted relief. Learned Special Government Pleader (Taxes) appearing for the Revenue, submitted that there is a clear provision under section 51 of the Tamil Nadu General Sales Tax Act, 1959 barring the civil court to grant injunction in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the above provision, it is clear that no suit or proceedings can be initiated in any civil court to set aside or modify any assessment made under the Act. Further it is stated that no injunction can be granted by any civil court in respect of any assessment made, or to be made, or in respect of any action taken, or to be taken, in pursuance of any of the provisions of this Act. The Act provides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the provisions of the Act. Therefore the decree of the civil court cannot be put in defence or sealed against the coercive or recovery proceedings initiated under the Act. We do not find any error or legal infirmity in the order of the single judge and the reasons given by the single judge are based on valid materials and evidence. Hence the order of the single judge is in accordance with law an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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