Statutory bar on civil injunctions prevents courts from stopping recovery proceedings under the sales tax law

Section 51 of the Tamil Nadu General Sales Tax Act, 1959 bars civil court suits, proceedings, and injunctions that seek to set aside or interfere with assessments or statutory action under the Act. Where the statute provides a complete machinery for assessment and recovery, the civil court lacks jurisdiction to restrain lawful recovery proceedings. A civil court decree cannot override or defeat coercive recovery action initiated under the Act, and injunctive relief is unavailable against such proceedings. The challenge to the recovery notice therefore failed.

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Issues: Whether a civil court decree or injunction could restrain recovery proceedings initiated under the Tamil Nadu General Sales Tax Act, 1959 in view of the statutory bar under section 51.

Analysis: Section 51 expressly prohibits institution of suits or proceedings in any court to set aside or modify an assessment made under the Act and also bars any injunction in respect of assessment already made or to be made, or any action taken or proposed to be taken under the Act. The Act provides a complete machinery for assessment and recovery, and where such a specific bar exists, the civil court has no jurisdiction to entertain a suit or grant injunctive relief against statutory recovery action. A decree passed by the civil court cannot therefore be relied on to defeat coercive proceedings lawfully initiated under the Act.

Conclusion: The challenge to the recovery notice failed; the civil court decree did not bar proceedings under the Act, and the appellant's contention was rejected.

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