2007 (4) TMI 632

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... P.P.S. JANARTHANA RAJA J.-This appeal is filed against the order of the learned single judge passed in W.P. No. 5573 of 2001 dated June 13, 2001. The brief facts arising out of this writ appeal are as under: The appellant is a partnership firm and had started its industry with funds provided by the Tamil Nadu Industrial Investment Corporation ("TIIC", in short), the above-mentioned third r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellant. Learned District Munsif, by his judgment and decree dated July 19, 1991, decreed the suit. Later, the appellant also filed E.P. No. 45 of 1999 in O.S. No. 290 of 1985 against the first respondent under Order 21, Rule II, C.P.C., for executing the decree by initiating proceedings under the Contempts of Court Act for wilful disobedience of the court's order. Learned District Muns....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e said decree had become final and conclusive and also the respondents had not filed any appeal. Hence, no proceeding of attachment for realisation of sales tax arrears can be continued against the appellant and the learned single judge ought to have granted relief. Learned Special Government Pleader (Taxes) appearing for the Revenue, submitted that there is a clear provision under section 51 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... taken, or to be taken, in pursuance of any of the provisions of this Act." From bare reading of the above provision, it is clear that no suit or proceedings can be initiated in any civil court to set aside or modify any assessment made under the Act. Further it is stated that no injunction can be granted by any civil court in respect of any assessment made, or to be made, or in respect of any ....