2001 (5) TMI 931

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.... 1973 and to the extent of another sum of Rs. 1 lac under the Central Sales Tax Act, 1956, for M/s. Silver Flame Appliances, Faridabad, defendant No. 4 in the suit. The case of the plaintiff was that he never stood surety for defendant No. 4 but had simply signed surety bond brought to him by defendant No. 4 on June 27, 1985. The Sales Tax Department issued notice to the plaintiff for recovery of arrears of sales tax to the extent of Rs. 1,63,537 under the Haryana General Sales Tax Act and Rs. 4,74,500 under the Central Sales Tax Act. Thus impugned notices dated January 3, 1996 was followed by another summon dated Janu ary 22, 1996 issued by defendant No. 3 in the suit. The plaintiff challenged these notices and summons obviously based upon....

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....der of assessment was primarily a question between the department and defendant No. 4 and there was obviously no challenge to such orders before the appropriate forum/ authority. Whether defendant No. 4 had obtained the signatures of the plaintiff for the purpose of applying and securing the sales tax number or was it submitting as surety bond is primarily a matter between defendant No. 4 and the plaintiff in the suit. The action of the respondentauthorities could hardly be questioned, as it was recovery in furtherance to the assessment order passed in accordance with law. The Legislature in its wisdom has barred the jurisdiction of the civil court under the provision of section 62(2) of the Haryana General Sales Tax Act and such bar cannot....