https://www.taxtmi.com/caselaws?id=162961 Section 51 of the Tamil Nadu General Sales Tax Act, 1959 bars civil court suits, proceedings, and injunctions that seek to set aside or interfere with assessments or statutory action under the Act. Where the statute provides a complete machinery for assessment and recovery, the civil court lacks jurisdiction to restrain lawful recovery proceedings. A civil court decree cannot override or defeat coercive recovery action initiated under the Act, and injunctive relief is unavailable against such proceedings. The challenge to the recovery notice therefore failed. en-us Wed, 04 Apr 2007 00:00:00 +0530 Wed, 19 Mar 2014 14:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162961 Section 51 of the Tamil Nadu General Sales Tax Act, 1959 bars civil court suits, proceedings, and injunctions that seek to set aside or interfere with assessments or statutory action under the Act. Where the statute provides a complete machinery for assessment and recovery, the civil court lacks jurisdiction to restrain lawful recovery proceedings. A civil court decree cannot override or defeat coercive recovery action initiated under the Act, and injunctive relief is unavailable against such proceedings. The challenge to the recovery notice therefore failed. Case-Laws VAT and Sales Tax Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162961