STATE OF MADHYA PRADESH vs BACCHA LAL

The Supreme Court addressed the applicability of Section 48 of the M.P. General Sales Tax Act, 1958, in the context of a suit for damages due to malicious prosecution. The Court held that the High Court correctly determined that Section 48 did not bar the suit, as the cause of action was based on malicious prosecution under Section 353 IPC, which does not require prior permission from the State Government. Consequently, the Court upheld the High Court's decision, allowing the respondents to pursue their claim for damages.