https://www.taxtmi.com/caselaws?id=152496 Section 37 of the M.P. General Sales Tax Act, 1958 barred civil court jurisdiction over assessment orders, liability determinations, and recovery of tax or penalty where the statute provided appeal and revision remedies. The general jurisdiction under section 9 CPC yielded to this express exclusion, and a civil suit was not maintainable because the challenge did not allege ultra vires action, departure from the Act, or breach of fundamental judicial procedure. The plaintiff's complaint of absence from the assessment proceedings was not enough, as notice and participation were shown on the record, so the assessment orders remained within statutory competence and were not nullities. en-us Tue, 26 Sep 1978 00:00:00 +0530 Fri, 05 Jul 2013 16:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152496 Section 37 of the M.P. General Sales Tax Act, 1958 barred civil court jurisdiction over assessment orders, liability determinations, and recovery of tax or penalty where the statute provided appeal and revision remedies. The general jurisdiction under section 9 CPC yielded to this express exclusion, and a civil suit was not maintainable because the challenge did not allege ultra vires action, departure from the Act, or breach of fundamental judicial procedure. The plaintiff's complaint of absence from the assessment proceedings was not enough, as notice and participation were shown on the record, so the assessment orders remained within statutory competence and were not nullities. Case-Laws VAT and Sales Tax Tue, 26 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152496