https://www.taxtmi.com/caselaws?id=128817 Proceedings under a taxing enactment, even when carried to the High Court through a special appellate or revisional scheme, are not civil proceedings for Article 133 unless they concern civil rights in the ordinary sense. The court held that the Madras General Sales Tax Act formed a complete fiscal code for assessment, appeal and revision, and its bar on suits showed that tax liability disputes remained revenue matters arising from sovereign fiscal power. The forum label was not decisive; the nature of the rights and the proceeding itself controlled. Leave to appeal to the Supreme Court was therefore not maintainable. en-us Thu, 11 Apr 1963 00:00:00 +0530 Thu, 11 Apr 2013 17:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128817 Proceedings under a taxing enactment, even when carried to the High Court through a special appellate or revisional scheme, are not civil proceedings for Article 133 unless they concern civil rights in the ordinary sense. The court held that the Madras General Sales Tax Act formed a complete fiscal code for assessment, appeal and revision, and its bar on suits showed that tax liability disputes remained revenue matters arising from sovereign fiscal power. The forum label was not decisive; the nature of the rights and the proceeding itself controlled. Leave to appeal to the Supreme Court was therefore not maintainable. Case-Laws VAT and Sales Tax Thu, 11 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128817