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2018 (5) TMI 764 - ORISSA HIGH COURTJurisdiction of the civil court - Refund of sales tax - the firm not applied for provisional registration - Whether in view of Sec.22 of the Orissa Sales Tax Act, the civil court has jurisdiction to entertain and decide the suit for refund of sales tax under the said Act ? Held that: - Any dealer or person, as the case may be, may, in the prescribed manner appeal to the prescribed authority against such order. In the instant case, neither there is any order of assessment or order directing payment of interest or order imposing penalty. Thus, Sec.23 cannot be pressed into service. Under Section 9 C.P.C., the courts have subject to certain restrictions, jurisdiction to try suits of civil nature excepting suits of which their cognizance is either expressly or impliedly barred - In view of the same, both the courts perfectly justified that the civil court has jurisdiction to entertain the suit - the question is answered in affirmative. This Court observes that for a paltry amount, the plaintiff is running from pillar to post since 1983. No litigant has a right to unlimited drought on the Court time and public money in order to get his affairs settled in the manner as he wishes. Easy access to justice should not be misused as a licence to file misconceived or frivolous petitions. Appeal dismissed with cost of ₹ 25,000/-.
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