1986 (7) TMI 376

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....njunction has been decreed by both the courts below. Ram Singh, plaintiff, brought a suit on the allegations that the sales tax authorities had assessed the recovery of Rs. 4,450 from the business concern styled as Darshan Singh Ram Singh, Panipat. It was pleaded that the State wanted to proceed against him for the recovery of the said amount on the ground that he was a partner and the said bus....

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.... the plaintiff was not the partner of the firm known as Messrs. Darshan Singh Ram Singh, and he had nothing to do with the same. With these findings, the suit was decreed. Learned counsel for the defendant-appellant contended that the civil court had no jurisdiction to try the suit. The only remedy which the plaintiff had to seek was under the Sales Tax Act. In support of this contention he referr....

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.... assessment and no recovery could be made against him. That being the situation, the jurisdiction of the civil court was not barred. In the judgment relied on by the learned counsel for the appellant-State, is discussed the entire case law in detail, and there cannot be any dispute with the said proposition of law. In that case, it was found as of fact that the plaintiff had opened a current accou....