https://www.taxtmi.com/caselaws?id=128717 Civil suits for recovery of amounts collected as sales tax were maintainable under the General Sales Tax Act, 1125, because the unamended statute contained no express provision barring civil court jurisdiction and no necessary implication excluding it. Section 23-A, which later excluded suits to set aside or modify assessments, was introduced only by the 1955 amendment and did not apply to the earlier collections. The principle applied was that exclusion of civil jurisdiction cannot be readily inferred and must be shown by clear statutory language or unavoidable implication; on that basis, the suits were upheld. en-us Wed, 19 Sep 1962 00:00:00 +0530 Wed, 10 Apr 2013 14:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128717 Civil suits for recovery of amounts collected as sales tax were maintainable under the General Sales Tax Act, 1125, because the unamended statute contained no express provision barring civil court jurisdiction and no necessary implication excluding it. Section 23-A, which later excluded suits to set aside or modify assessments, was introduced only by the 1955 amendment and did not apply to the earlier collections. The principle applied was that exclusion of civil jurisdiction cannot be readily inferred and must be shown by clear statutory language or unavoidable implication; on that basis, the suits were upheld. Case-Laws VAT and Sales Tax Wed, 19 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128717