1979 (1) TMI 222

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....ppeal against the judgment and decree of the Subordinate Judge, Tellicherry, in O.S. No. 50 of 1969. That is a suit instituted by the respondent herein against the State Government and three of its officers. The relief that was originally prayed for in the suit was for refund of certain amounts of sales tax collected from the plaintiff by the sales tax department for the assessment years 1958-59, ....

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....prayer for injunction, the lower court took the view that the original orders of assessment in respect of the three concerned years stood validated and revived by virtue of the provisions of Act 4 of 1965, and that, in such circumstances, the department cannot be permitted to have a fresh assessment on the assessee. On this reasoning, the lower court has issued a perpetual injunction restraining t....

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....way of appeal, revision, etc., to a hierarchy of authorities for obtaining redress against any illegal or incorrect assessments. The grant of the specific relief of injunction is discretionary and civil courts should not interfere with the functioning of the authorities constituted under the taxing statutes except in cases where it is very clearly brought out that there is an attempted abuse of th....