STATE OF KERALA Vs. SIVASUBRAMONIA PILLAI

JUDGEMENT

(1.) These are appeals by the State. It is submitted that we should hold that the suits concerned were not maintainable and allow the appeals on that ground.

(2.) No other contention was urged before us. And no other contention, therefore, arises for consideration.

(3.) The suits were for the recovery of amounts collected by way of sales tax. That the collections were unauthorised is not disputed by the State. The only contention, as already stated, is that a resort to the civil courts is unavailable.