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Munish Jain Versus State of Haryana And Another

2015 (9) TMI 305 - PUNJAB & HARYANA HIGH COURT

Maintainability of Suit – Statutory Bar to entertain Suit – Plaintiff’s company was unable to repay its debt and Haryana financial corporation took possession of company including its pledged buildings, machinery, land etc and were put to auction – Simultaneously company failed to provide C-form and assessing authority under Haryana General Sales Tax Act, 1973 consequently served summons to make payment of amount due – Plaintiff seeking proper remedies and to be allowed to still furnish C-forms .....

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. 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, Chandigarh [HFC] in the year 1998-99 against the properties of the company as security by pledging the properties of the surety to th .....

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Mills Private Limited. There was a parallel problem running against the company with respect to furnishing of C-forms respecting transactions involving tax liabilities under the Central Sales Tax Act, 1956 for the financial year 2001-02. The assessing authority under the Haryana General Sales Tax Act, 1973 gave breathing time to the company to produce C-forms to claim refunds but there was failure to act even in the extended time granted by the assessing authority. The company was required to s .....

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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 p .....

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the assessing authority filed written statement and they took the objection inter alia that the civil court has no jurisdiction to try and entertain the suit. Even notice under Section 80 CPC was not served by the defendants or leave taken by the court to approach it directly for interim relief. The plaintiff had remedies available under the State Act and the Central Sales Tax which had not been availed or exhausted. The suit was dismissed and the appeal remained unsuccessful. 5. There is a clea .....

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court and, save as is provided in sub-section (5) of Section 57 and Section 39, 40, 41 and 42, no appeal 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 .....

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and not maintainable before the civil court and is clearly in abuse of the process of law. Both the Courts have inter alia non-suited the plaintiff on maintainability of the suit by relying on case law noticed in the judgment to which no reference is necessary in the present judgment as the position is well embedded in the law. Much time of the regular courts have been consumed on a matter involving C-forms within the exclusive jurisdiction of the taxing authorities. It is not the business of th .....

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