THE PROVINCIAL GOVERNMENT OF MADRAS vs J. S. BASAPPA

The Supreme Court held that Section 18 of the Madras General Sales Tax Act, 1933 does not apply to suits filed by the respondent for the recovery of sales tax, as these suits do not seek damages or compensation for acts done under the Act. The Court clarified that civil courts retain jurisdiction to examine the legality of orders made by tax authorities, especially when such orders are beyond their jurisdiction. The assessment was deemed void as it was impossible to separate validly taxed transactions from those that were not, thus infringing on the powers of tax officers.