STATE OF BIHAR vs ORIENTAL COAL CO. LTD.

The Supreme Court ruled that under Section 23 of the Bihar Sales Tax Act, the validity of an order made by the appellate authority cannot be questioned in civil court, affirming that the respondent was entitled to a refund after the assessment was set aside. The Court held that the cause of action for the refund arose solely within Bihar, as per the Bihar Sales Tax Rules, 1949, which stipulate that refund applications must be made to the Commissioner in Bihar. Consequently, the Calcutta High Court lacked jurisdiction to hear the case, as no part of the cause of action arose there.