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1962 (3) TMI 59 - SC - VAT and Sales TaxWhether the appellant is not liable to pay tax under the provisions of the Central Provinces and Berar Sales Tax Act, 1947 (Act 21 of 1947) on the ground alleged that it had not been validly registered as a dealer under section 8 of the Act? Held that:- Appeal dismissed. Even if the proceedings for assessment were taken against a non-registered dealer without the issue of a notice under section 10(1) that would be a mere irregularity in the assumption of jurisdiction and the orders of assessment passed in those proceedings cannot be held to be without jurisdiction and no suit will lie for impeaching them on the ground that section 10(1) had not been followed. This must a fortiori be so when the appellant has itself submitted to jurisdiction and made a return. We accordingly agree with the learned Judges that even if the registration of the appellant as a dealer under section 8 is bad that has no effect on the validity of the proceedings taken against it under the Act and the assessment of tax made thereunder. As section 21 of the Act bars the jurisdiction of Civil Courts to entertain suits calling in question any orders passed by the authorities under the Act, and in the view which we have taken it is unnecessary to go into the question whether in view of this section the present suit is maintainable.
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