R.C. Lahoti, J.

1. The plaintiff has come up in appeal aggrieved by the judgment and decree of the trial Court dismissing its suit as not maintainable.

2. The plaintiff sought for a declaration that recovery of Rs. 53,914/-sought to be made by the defendant/State was illegal and void. The case of the plaintiff was that the impugned amount was assessed as sales-tax payable by the plaintiff on certain transactions entered into by him which, in his submission, did not amount to transactions of sale and hence were beyond the ken of M.P. General Sales Tax Act, 1958. The State objected to the maintainability of the suit. A preliminary issue was framed. Having heard the parties, the trial Court has held that the suit of the nature brought by the plaintiff-appellant was barred under Section 37 of M.P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act').

3. Section 37 of the Act reads as under: --

"37. Bar to certain proceedings. -- Save as provided in Section 44, no assessment order or the determination of liability to pay any tax or penalty or the recovery of any tax or penalty made under this Act or the rules made thereunder by the Commisioner or any person appointed u