ARUN MADAN, J.

( 1 ) THIS second appeal has been preferred by the appellants against the judgment and decree dated 12th January, 1982 passed by Additional Distt. Judge No. 2, Jaipur City, Jaipur, in Civil Appeal No. 211 of 1977 whereby he partially confirmed the decree dated 3-5-1977 passed by Additional Civil Judge, Jaipur City, Jaipur in Civil Suit No. 46/1976 for declaration, injunction and damages.

( 2 ) FACTS giving rise to the filing of this appeal, briefly stated, are that plaintiffrespondent No. 1 M/s. Jaipur Hosiery Mills Pvt. Ltd. was assessed to Sales Tax by the Commercial Tax Officer, Special Circle-II, Jaipur (for short C. T. O. ). The assessment orders for the years 1963-64 to 1967-68 were passed on 5-9-1972 vide Exs. 41 to 45 on the record. The respondent did not challenge the assessment orders passed by the C. T. O. in appeal or revision nor it took any appropriate proceedings within the Rajasthan Sales Tax Act but instead filed a regular suit in the Court of Civil Judge, Jaipur, City, Jaipur challenging the legality of the assessments orders on various grounds. The grievance of the respondent was that the assessment orders have been passed in violation of