S S PALANISAMI NADAR Vs. STATE OF MADRAS

JUDGEMENT

(1.) This second appeal is preferred against the decree and judgment of the learned District Judge of Ramanathapuram, in A. S. No. 72 of 1955, confirming the order and decree of the learned District Munsif of Sattur, rejecting an unnumbered plaint.

(2.) The plaintiff was assessed to pay sales-tax by the Deputy Commercial Tax Officer, No. 2, Virudhunagar. His appeals to the Commercial Tax Officer, Ramanathapuram, and again to the Deputy Commissioner of Commercial Taxes and finally to the Board of Revenue were rejected. The plaintiff then filed a suit before the District Munsif, Sattur, contending that the order passed by the Board of Revenue is illegal and ultra vires and not sustainable on the merits of the case as also the orders of the officers of the Sales-tax department. Both the learned District Munsif and the learned District Judge, relying on the provisions of S. 18-A of the General Sales-tax Act, held that the civil court had no jurisdiction to entertain the suit, as against the specific provisions contained in Ss. 11 and 12 to 12-D of the said Act.

(3.) In this second appeal I am of the same opinion as both the courts below and here are my reasons.