- (1.) This second appeal has been preferred by the appellants against the judgment and decree dated 12th January, 1982 passed by Additional Distt. Judge No. 2, Jaipur City, Jaipur, in Civil Appeal No. 211 of 1977 whereby he partially confirmed the decree dated 3-5-1977 passed by Additional Civil Judge, Jaipur City, Jaipur in Civil Suit No. 46/1976 for declaration, injunction and damages.
(2.) Facts giving rise to the filing of this appeal, briefly stated, are that plaintiffrespondent No. 1 M/s. Jaipur Hosiery Mills Pvt. Ltd. was assessed to Sales Tax by the Commercial Tax Officer, Special Circle-II, Jaipur (for short C.T.O.). The assessment orders for the years 1963-64 to 1967-68 were passed on 5-9-1972 vide Exs. 41 to 45 on the record. The respondent did not challenge the assessment orders passed by the C.T.O. in appeal or revision nor it took any appropriate proceedings within the Rajasthan Sales Tax Act but instead filed a regular suit in the Court of Civil Judge, Jaipur, City, Jaipur challenging the legality of the assessments orders on various grounds. The grievance of the respondent was that the assessment orders have been passed in violation of provisions of Sales Tax Act and in defiance of stay order passed by a higher tax Authority. The respondent also alleged that since he was not a hosier, the order of C.T.O. to the effect that he was a hosier, was illegal and further no assessment proceedings could be initiated and finalised against the respondent. The total tax liability of the respondent as revealed from the assessment orders which were challenged in the suit before learned Civil Judge, was Rs. 1,28,537/- which the respondent alleged as void and illegal and sought stay of the recovery from the Civil Court. The respondent claimed a sum of Rs. 5000/- on account of damages.
(3.) The above suit was contested before the trial Court by the appellant State defendant mainly on the ground that the assessment orders were passed in a perfect legal manner and in bona fide exercise of the powers under the Rajasthan Sales Tax Act by the Assessing Authority. The State of Rajasthan disputed the jurisdiction of the Civil Court to entertain the aforesaid suit as the Rajasthan Sales Tax Act provides a complete machinery for, determination of all the questions relating to the liability, assessment etc. and Section 19 of the Rajasthan Sales Tax Act (for short the "Act") specifically bars the jurisdiction of Civil Court to entertain such suits. The suit was also contested on the ground that no notice under Section 80, C.P.C. was served on the appellants prior to the filing of the suit and hence the relief of declaration against the assessment orders was not tenable for want of valid notice.;