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TMI Blog2015 (9) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... h the HFC. The company was also sanctioned a cash credit limit by the Punjab & Sind Bank, Pipli for about Rs. 40 lacs. The company was unable to repay the loan and the HFC came down and took possession of the company in the year 2002 including its pledgd buildings, machinery, land etc. The company properties were put to auction in the year 2003. 2. The present plaintiff was not one of the four original directors of the company i.e. M/s Kurukshetra Paper Mills Private Limited. There was a parallel problem running against the company with respect to furnishing of C-forms respecting transactions involving tax liabilities under the Central Sales Tax Act, 1956 for the financial year 2001-02. The assessing authority under the Haryana General Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 by the tax authorities. The claim in the suit is essentially for rebate facilitated by the civil court process. 4. In defence of the suit, the respondent State of Haryana and the assessing authority filed written statement and they took the objection inter alia that the civil court has no jurisdiction to try and entertain the suit. Even notice under Section 80 CPC was not served by the defendants or leave taken by the court to approach it directly for interim relief. The plaintiff had remedies available under the State Act and the Central Sales Tax which had not been availed or exhausted. The suit was dismissed and the appeal remained unsuccessful. 5. There is a clear bar in Sub Sections 1 and 2 of Section 62 of the Haryana General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the process of law. Both the Courts have inter alia non-suited the plaintiff on maintainability of the suit by relying on case law noticed in the judgment to which no reference is necessary in the present judgment as the position is well embedded in the law. Much time of the regular courts have been consumed on a matter involving C-forms within the exclusive jurisdiction of the taxing authorities. It is not the business of the civil court to act as a go between of assesses/dealers and the revenue authorities to entertain pleas based on C-forms privileges. 8. I would, therefore, dismiss the appeal with costs in all the courts against the plaintiff and in favour of the defendants. However, if the plaintiff has remedies available still, fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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