https://www.taxtmi.com/caselaws?id=128128 A civil suit challenging a sales tax assessment by declaration and injunction is barred where the fiscal statute provides a complete and exclusive remedial code, because such relief would in substance unsettle the assessment order. Civil court jurisdiction under Section 9 CPC remains unless expressly or impliedly excluded, but the statutory bar applies to collateral attacks on assessments. The text also notes that Section 18-A of the Madras General Sales Tax Act, 1939 would apply only if its operation is not retrospective, and its relevance depends on the date when assessment proceedings were initiated. That factual date was left for determination by the trial court on remand. en-us Fri, 25 Aug 1961 00:00:00 +0530 Fri, 29 Mar 2013 12:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128128 A civil suit challenging a sales tax assessment by declaration and injunction is barred where the fiscal statute provides a complete and exclusive remedial code, because such relief would in substance unsettle the assessment order. Civil court jurisdiction under Section 9 CPC remains unless expressly or impliedly excluded, but the statutory bar applies to collateral attacks on assessments. The text also notes that Section 18-A of the Madras General Sales Tax Act, 1939 would apply only if its operation is not retrospective, and its relevance depends on the date when assessment proceedings were initiated. That factual date was left for determination by the trial court on remand. Case-Laws VAT and Sales Tax Fri, 25 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128128