Limitation for refund of illegally collected tax falls under Article 62, not a short special bar or revenue recovery rule.

A suit to recover sales tax alleged to have been illegally collected was held to fall under Article 62 of the Limitation Act as a claim for money had and received, with limitation running for three years from receipt. Section 18 of the Madras General Sales Tax Act was confined to suits for compensation or damages for acts done under the Act and did not govern a refund claim, while Article 16 was inapplicable because the amount was not an arrear of revenue or a demand recoverable as such. The civil court's jurisdiction was not ousted, and the refund suit was within time, so the limitation defence failed.

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Issues: Whether a suit for recovery of sales tax alleged to have been illegally collected was governed by the six-month bar under Section 18 of the Madras General Sales Tax Act or by Article 16 of the Limitation Act, or whether Article 62 of the Limitation Act applied.

Analysis: Section 18 was held to be confined to suits for compensation or damages in respect of acts done under the Act and not to suits for refund of tax illegally collected. Article 16 was inapplicable because the claim was not for arrears of revenue or a demand recoverable as such arrears. The proper provision was Article 62, which governs suits for money had and received and provides three years from the date of receipt. The Full Bench ruling on the similarly worded provision in the Madras Local Boards Act was applied, and the jurisdiction of civil courts was not ousted.

Conclusion: Article 62 of the Limitation Act applied and the suit was within time; the limitation defence failed.

Final Conclusion: The dismissal of the appeal followed from the finding that the plaintiff's refund suit was not barred by limitation and that the civil court had jurisdiction to entertain it.

Ratio Decidendi: A suit for recovery of tax illegally collected is governed by Article 62 of the Limitation Act and not by a short special limitation provision confined to suits for damages or compensation.

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