https://www.taxtmi.com/caselaws?id=163324 Notices issued under the Tamil Nadu General Sales Tax Act, 1959 and treated as compounding and penalty proceedings could not be challenged by civil suits because the Act provided an efficacious statutory revision remedy under section 33. Penalty being deemed tax for collection and recovery purposes under section 25 reinforced the statutory framework, and the bar on civil court intervention applied. The civil court therefore had no jurisdiction to entertain the suits, and the plaintiffs were required to pursue the remedy available under the Act instead of instituting separate civil proceedings. en-us Mon, 09 Jul 2007 00:00:00 +0530 Mon, 31 Mar 2014 15:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163324 Notices issued under the Tamil Nadu General Sales Tax Act, 1959 and treated as compounding and penalty proceedings could not be challenged by civil suits because the Act provided an efficacious statutory revision remedy under section 33. Penalty being deemed tax for collection and recovery purposes under section 25 reinforced the statutory framework, and the bar on civil court intervention applied. The civil court therefore had no jurisdiction to entertain the suits, and the plaintiffs were required to pursue the remedy available under the Act instead of instituting separate civil proceedings. Case-Laws VAT and Sales Tax Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163324