TMI Blog2015 (9) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... to entertain suits under section 9 of CPC – There was not only bar on civil court but ordinarily even writ petition was not maintainable – Suit filed by plaintiff was wholly misconceived and not maintainable before civil court and was clearly in abuse of process of law – Therefore, appeal dismissed – Decided against Plaintiff. - Regular Second Appeal No. 3876 of 2011 (O & M) - - - Dated:- 27-7-2015 - Rajiv Narain Raina, J. For the Appellant : Mr R P Kansal, Adv. For the Respondent : None JUDGMENT Rajiv Narain Raina, J. The company represented by Munish Jain as plaintiff run into rough weather when it was unable to repay its debt. A business loan of ₹ 1.2 crores was taken from the Haryana Financial Corporation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 months when C-forms were remitted on 7th November, 2006 worth ₹ 32,16,385/- and later C Forms representing a sum of ₹ 58,300/- thereby totalling an amount of ₹ 32,74,685/-. However, the acceptance of these forms was rejected by the assessing authority since they were filed beyond the stipulated period. Consequently, the company was served summons to make payment of the amount due. The plaintiff made small payments of ₹ 70,000/-, ₹ 50,000/- and ₹ 20,000/- in the year 2007. 3. Since there was run on the company by the Excise and Taxation Department, Haryana demanding money due to it, the plaintiff instead of approaching the authorities under the Sales Tax Act seeking proper remedies, the plaintiff fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or application shall lie against any such assessment or order. 2. No injunction shall be granted by any Court other than the High Court of any State or the Supreme Court of India in respect of any assessment made or any proceedings initiated, or in respect of any action taken, or to be taken, in pursuance of any provisions of this Act or the rules made thereunder. 6. There is not only a bar on the civil court but ordinarily even a writ petition under Article 226 of the Constitution is not maintainable, in a case of the present kind, in view of alternative remedies available under the Sales tax law. At the same time, it is also equally well settled that regular courts should stay their hands in granting injunctions to the detriment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing assessments. 9. In the circumstances, learned counsel for the appellant has not been able to tide over this difficulty by any plausible argument. However, while leaving, he submits that the appeal court was not correct in foreclosing the case of the plaintiff in furnishing C-forms by reason of delay alone and that part may be kept open since the law permits C-forms to be furnished at any stage of the proceedings, appeals etc. 10. This prayer is accepted and the issue of C-forms is left open to be agitated by the assessee before the authorities under the Sales Tax Act and deal with it in accordance with law, if it permits. Among the many judgments that elucidate the proposition that C D forms can be produced at any stage of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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