MESSRS CHEMITEX INDUSTRIES LTD. versus SUPERINTENDENT OF SALES TAX AND 3 OTHERS
Sales Tax Act 1990 Section 551 Civil suit Maintenance Plaintiff filed a civil lawsuit against the collection of sales tax and in no case did it show that the authority which passed this order was not legally constitutional. Had the right to have or have no jurisdiction. Plaintiff's natural justice was violated The Plaintiff did not aggravate the matter before the Income Tax Appellate Tribunal, where a special forum was provided by law to redress the complaint, thereby preventing the jurisdiction of the civil courts. The source could not be stopped. As exempted from section 51 of the Sales Tax Act 1990, it was disqualified and excluded accordingly.
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