1958 (9) TMI 68

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....in A.S. No. 72 of 1955, confirming the order and decree of the learned District Munsif of Sattur, rejecting an unnumbered plaint. The plaintiff was assessed to pay sales tax by the Deputy Commercial Tax Officer, No. 2, Virudhunagar. His appeals to the Commercial Tax Officer, Ramanathapuram, and again to the Deputy Commissioner of Commercial Taxes and finally to the Board of Revenue were rejecte....

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....their cognizance is either expressly or impliedly barred: Suraj Narain v. JamalA.I.R. 1946 Pat. 385. , Jagannatha v. Kutumbarayudu(1916) I.L.R. 39 Mad. 21., State of Bombay v. Adamji[1951] A.C. 147., and Valli v. Corporation of Madras(1910) I.L.R. 33 Mad. 41. Section 18-A of the Madras General Sales Tax Act withdraws from the purview of the civil courts suits for setting aside or modifying assessm....

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....and ultra vires and not sustainable on the merits of the case, as also the orders of the Sales Tax Officers. This cannot be agitated in a civil court and the decision of the Privy Council in Raleigh Investment Co. Ltd. v. Governor-General in Council [1947] 15 I.T.R. 332; 60 L.W. 390.  furnishes the answer. The Judicial Committee held that an assessment made under the machinery provided by ....

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.... did not use the very words but the substance is clear that a modification or setting aside the assessment is sought for, the plaintiff assessee has to seek the remedy provided under sections 11 and 12 to 12-D of the Act, which is a self-contained Act and prescribes a special machinery for the redress of the grievance. Therefore, the declaration sought for in this case cannot be regarded as having....