Civil suit barred by sales tax statute where statutory remedies and tax authority jurisdiction displaced injunction claims over C-forms.

Section 62 of the Haryana General Sales Tax Act, 1973 barred civil court interference with assessments and proceedings under the Act and also precluded injunctions against actions taken in pursuance of it. A civil suit seeking to restrain sales tax proceedings and to compel acceptance of C-forms was therefore not maintainable, because the dispute fell within the exclusive jurisdiction of the taxing authorities. The available statutory remedies before the assessing authority, appellate authority and Tribunal had to be pursued instead of bypassing the tax machinery through a suit for permanent injunction. The suit was held misconceived and an abuse of process, and the appeal was dismissed on maintainability.

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Issues: Whether a civil suit seeking an injunction against sales tax proceedings and permission to furnish C-forms was maintainable in view of the statutory bar and the availability of remedies under the sales tax law.

Analysis: Section 62 of the Haryana General Sales Tax Act, 1973 bars civil court scrutiny of assessments and proceedings under the Act and also restricts injunctions against actions taken in pursuance of the Act. The dispute related to C-forms and tax liability, which fell within the exclusive province of the taxing authorities. The plaintiff had statutory remedies before the assessing authority, the appellate authority and the Tribunal, and those jurisdictional steps could not be bypassed by approaching the civil court for a permanent injunction. The suit was therefore misconceived and amounted to an abuse of process.

Conclusion: The civil suit was not maintainable and the appeal was dismissed on the point of maintainability.

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