SARAJINI NAG Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) THE plaintiffs brought the suit for declaration that a certificate issued under the Public Demands Recovery Act for realisation of sales tax dues from them was illegal, ultra vires and without jurisdiction and for setting aside and cancellation of the said certificate. The plaintiffs also prayed for an injunction restraining the respondent, the State of West Bengal, for executing such certificate for realisation of sales tax and/or dues for the year 1367 B. S. and for subsequent years.

(2.) THE case of the plaintiffs, in short, was that one Nityananda Nag, since deceased, used to run a sweetmeat shop under the name and style of

(3.) ON the pleading of the parties, the following two principal issues were framed by the learned trial court : (1) Has the civil court jurisdiction to try the suit ? (2) Is the impugned certificate valid and legal or liable to be cancelled or amended or set aside ?