Civil court jurisdiction barred in challenge to sales tax recovery notices issued under statutory assessment proceedings.

A challenge to notices and summons issued for recovery of sales tax dues was treated as a challenge to statutory recovery proceedings founded on assessment orders. Section 62(2) of the Haryana General Sales Tax Act, 1973 was applied as a complete bar to civil court jurisdiction in matters falling within the authority's statutory powers, and the cited precedent was distinguished because the recovery action was not shown to be without jurisdiction or constitutionally prohibited. Any grievance based on alleged misrepresentation by the surety applicant was held to lie against the private party, not as a ground to defeat statutory recovery. The civil suit was therefore held not entertainable.

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Issues: Whether the civil court's jurisdiction was barred under section 62(2) of the Haryana General Sales Tax Act, 1973 in a suit challenging notices and summons issued for recovery of sales tax dues.

Analysis: The challenge was held to be directed, in substance, against recovery proceedings founded on assessment orders passed under the sales tax , and the notices and summons were issued in furtherance of those statutory assessments. The bar under section 62(2) was treated as a complete bar to civil court jurisdiction in matters falling within the authority's statutory powers. The case relied upon by the petitioner was distinguished because the present recovery action was not shown to be without jurisdiction or constitutionally prohibited. Any grievance arising from alleged misrepresentation by the surety applicant was held to lie against the private party concerned, not by way of defeating statutory recovery proceedings.

Conclusion: The civil court had no jurisdiction to entertain the suit, and the preliminary objection was rightly upheld. The revision was dismissed.

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