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1963 (1) TMI 1 - SUPREME COURTWhether the suit instituted by the appellant firm of Illuri Subbayya Chetty and Sons, in the court of the Subordinate Judge at Kurnool, seeking to recover ₹ 8,349 from the respondent, the State of Andhra Pradesh, on the ground that the said amount had been illegally recovered from it under the Madras General Sales Tax Act, 1939 (No. IX of 1939)for the years 1952-54 is competent or not? Held that:- The clause " assessment made under this Act ", which occurs in section 18A, also occurs in section 67 with which the Privy Council was concerned, and in construing the said clause, the Privy Council observed that " the phrase 'made under this Act' describes the provenance of the assessment : it does not relate to its accuracy in point of law. The use of the machinery provided by the Act, not the result of that use, is the test. " These two Privy Council decisions support the conclusion that having regard to the scheme of the Act, section 18A must be deemed to exclude the jurisdiction of civil courts to entertain claims like the present. In the result, we must hold that the view taken by the High Court is right and so the appeal fails and is dismissed.
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