https://www.taxtmi.com/caselaws?id=155586 A temporary injunction restraining recovery of assessed sales tax was unsustainable where statutory appellate and revisional remedies were available and the assessee failed to show prima facie entitlement, balance of convenience, or irreparable injury under Order XXXIX Rule 1 CPC. The assessed demand arose under the Orissa Sales Tax Act, 1947, which provided a statutory mechanism for appeal, revision, and stay. The Court held that tax recovery is not ordinarily to be restrained, since delay in collection may prejudice public administration and the alleged injury was not shown to be incapable of repair. The injunction was therefore set aside and restraint against recovery was refused. en-us Mon, 27 Mar 1989 00:00:00 +0530 Thu, 05 Sep 2013 16:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155586 A temporary injunction restraining recovery of assessed sales tax was unsustainable where statutory appellate and revisional remedies were available and the assessee failed to show prima facie entitlement, balance of convenience, or irreparable injury under Order XXXIX Rule 1 CPC. The assessed demand arose under the Orissa Sales Tax Act, 1947, which provided a statutory mechanism for appeal, revision, and stay. The Court held that tax recovery is not ordinarily to be restrained, since delay in collection may prejudice public administration and the alleged injury was not shown to be incapable of repair. The injunction was therefore set aside and restraint against recovery was refused. Case-Laws VAT and Sales Tax Mon, 27 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155586