(1.) This Civil Miscellaneous Appeal raises the question whether the Civil Court has jurisdiction to entertain the suit, which was one for a declaration that the order of the Deputy Commercial Tax Officer, assessing the appellant to sales tax is illegal, ultra vires and made without jurisdiction and for a perpetual injunction restraining the State from enforcing the said order of assessment.
(2.) One of the defences raised by the State was that the Civil Court has no jurisdiction to entertain the suit. The learned Munsiff relying on S.18-A of the General Sales Tax Act-Act 9 of 1939 (hereinafter referred to as the Act) held that the Civil Court has no jurisdiction to entertain the suit. On appeal the learned District Judge of Kozhikode also held that if the initiation of the proceedings in the case was before the enactment of S.18-A of the Act, the suit would be maintainable, but if the initiation of proceedings was subsequent to the enactment of S.18-A the suit would be barred and for ascertaining this question remanded the suit for fresh disposal.
(3.) S.9 of the Code of Civil Procedure says: