suit in question for declaration that provisions of law relating to assessment were ultra vires and for refund of tax illegally collected was not barred.

Citation

AIR 1969 SUPREME COURT 78

SUPREME COURT

(From : Madhya Pradesh)*

M. HIDAYATULLAH , C.J.I. and R. S. BACHAWAT , J. and C. A.

VAIDIALINGAM , J. and K. S. HEGDE , J. and A. N. GROVER , J.

Civil Appeals Nos. 260 to 263 of 1967, D/- 5 - 4 - 1968

Dhulabhai etc v. State of M.P. and mother Respondents.

Civil P.C. (5 of 1908), S.9 - Exclusion of jurisdiction of Civil Court - Case law summarised - Held

on facts and circumstances of case that suit in question for declaration that provisions of law

relating to assessment were ultra vires and for refund of tax illegally collected was not barred

by Section 17 of M. B. Sales Tax Act (30 of 1950).

First Appeals Nos. 68, 69, 71 and 70 of 1961, respectively, D/- 5-1-1965 (M. P.), Reversed.

Madhya Bharat Sales Tax Act (30 of 1950), S.17 -

The following principles regarding exclusion of jurisdict