( 1. ) THIS is an appeal by the plaintiff against an order dated 15-11-1971, rejecting the application for grant of temporary injunction against recovery of Sales Tax Officer, Gwalior Circle No. 1.

( 2. ) FACTS essential for purposes of this appeal are as under:-

(i) The appellant (plaintiff) has instituted a suit for declaration simpliciter to the effect that the best judgment assessment made by the sales Tax Officer is ultra vires on facts and cause of action laid in the plaint. The defendant has denied the contentions of the plaintiff and has contended that the plaintiff himself has created the situation to compel the Sales Tax Officer to take resort to best judgment assessment. The assessment in question is validly made. The provisions of section 4 of the M. P. Excise Act, are not ultra vires.

(ii) The plaintiff submitted, an application under section 151, Civil procedure Code dated 21-3-1971 for grant of ad-interim relief of temporary injunction restraining the non-applicant from recovering the amount of sales tax till disposal of the suit. This application was filed because notice period had not expired by that time.

(iii) Thereafter by order dated 4-11-1971, the suit