Civil court jurisdiction excluded in sales tax assessment disputes where statutory appeal and revision remedies exist.

Section 37 of the M.P. General Sales Tax Act, 1958 barred civil court jurisdiction over assessment orders, liability determinations, and recovery of tax or penalty where the statute provided appeal and revision remedies. The general jurisdiction under section 9 CPC yielded to this express exclusion, and a civil suit was not maintainable because the challenge did not allege ultra vires action, departure from the Act, or breach of fundamental judicial procedure. The plaintiff's complaint of absence from the assessment proceedings was not enough, as notice and participation were shown on the record, so the assessment orders remained within statutory competence and were not nullities.

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Issues: Whether the plaintiff's civil suit challenging the sales tax assessment and penalty was barred by section 37 of the M.P. General Sales Tax Act, 1958.

Analysis: Section 37 expressly barred civil court jurisdiction in respect of assessment orders, determination of liability, and recovery of tax or penalty made under the Act, subject to the statutory remedies of appeal and revision. The jurisdiction of civil courts under section 9 of the Code of Civil Procedure, 1908 is general, but it may be excluded by express provision or necessary implication. Where a taxing statute creates liability and provides a complete machinery for adjudication and correction of errors, the civil suit is ordinarily excluded. On the facts, the plaintiff did not allege that the assessment provisions were ultra vires, nor that the authorities acted outside the Act or in breach of fundamental judicial procedure. The grievance was only that the assessments were made in his absence or without his awareness, but the record showed notice and participation in the proceedings. The assessment orders were therefore within the competence of the statutory authorities and were not nullities.

Conclusion: The civil suit was barred by section 37 and was not maintainable.

Ratio Decidendi: Where a taxing statute expressly bars civil suits against assessment and recovery orders and provides an adequate appellate and revisional machinery, a civil court cannot entertain a suit unless the challenge is to ultra vires action, non-compliance with the Act, or breach of fundamental judicial procedure.

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