CHAMBARAM GANGARAM Vs. CHANDA

JUDGEMENT

(1.) THE plaintiff has come up in appeal aggrieved by the judgment and decree of the trial Court dismissing its suit as not maintainable.

(2.) THE plaintiff sought for a declaration that recovery of Rs. 53,914/ -sought to be made by the defendant/State was illegal and void. The case of the plaintiff was that the impugned amount was assessed as sales -tax payable by the plaintiff on certain transactions entered into by him which, in his submission, did not amount to transactions of sale and hence were beyond the ken of M.P. General Sales Tax Act, 1958. The State objected to the maintainability of the suit. A preliminary issue was framed. Having heard the parties, the trial Court has held that the suit of the nature brought by the plaintiff -appellant was barred under Section 37 of M.P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act').

(3.) IT cannot be denied that the M.P. General Sales Tax Act, 1958 is a special enactment dealing with sales tax as applicable to the State of M.P. It provides a complete machinery for assessment of sales -tax, also forums of appeal and revision - - before which challenge can be laid to the correctness of the assessment made seeking setting aside or modification of the assessment made by the assessing authority.