https://www.taxtmi.com/caselaws?id=127292 A suit to recover sales tax allegedly collected without authority was held to fall under Article 62 of the Limitation Act, which provides a three-year period for restitutionary claims. Section 18 of the Madras General Sales Tax Act was treated as confined to claims for compensation or damages arising from tortious or criminal acts of Government officers, and not to recovery of tax collected without legal basis. Article 16 was also found inapplicable because the demand was not one made as arrears of revenue in the manner contemplated by that provision. The limitation plea therefore failed, and the suit was directed to proceed on the remaining issues. en-us Thu, 29 Oct 1953 00:00:00 +0530 Wed, 06 Mar 2013 18:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127292 A suit to recover sales tax allegedly collected without authority was held to fall under Article 62 of the Limitation Act, which provides a three-year period for restitutionary claims. Section 18 of the Madras General Sales Tax Act was treated as confined to claims for compensation or damages arising from tortious or criminal acts of Government officers, and not to recovery of tax collected without legal basis. Article 16 was also found inapplicable because the demand was not one made as arrears of revenue in the manner contemplated by that provision. The limitation plea therefore failed, and the suit was directed to proceed on the remaining issues. Case-Laws VAT and Sales Tax Thu, 29 Oct 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127292