DHULABHAI AND OTHERS vs THE STATE OF MADHYA PRADESH AND ANOTHER

The Supreme Court held that suits for refund of sales tax collected under the Madhya Bharat Sales Tax Act, 1950, are maintainable despite the bar under Section 17 of the Act, which excludes civil court jurisdiction. The Court emphasized that exclusion of civil court jurisdiction is not to be inferred unless there is an adequate remedy provided by the statute, and that the jurisdiction is retained if the statutory tribunal has not acted in accordance with fundamental judicial principles. The Court affirmed the trial court's decision to decree the suits filed by the appellants, thus allowing the refund of the illegally collected tax.