https://www.taxtmi.com/caselaws?id=149888 Money paid under a mistake of law is recoverable under section 72 of the Indian Contract Act, and limitation runs from discovery of the mistake under the relevant limitation principle. The Court held that the writ for refund was not barred by delay or laches because the assessee could not be treated as aware of the illegality before the Supreme Court invalidated the restrictive rule, and the petition was filed within three years thereafter. It further held that the proviso limiting the use of a declaration for concessional sales tax was unenforceable as inconsistent with the Central Sales Tax Act and beyond the rule-making power, so the excess tax collected under that invalid proviso was without authority of law and refundable. en-us Wed, 09 Dec 1970 00:00:00 +0530 Sat, 04 May 2013 17:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149888 Money paid under a mistake of law is recoverable under section 72 of the Indian Contract Act, and limitation runs from discovery of the mistake under the relevant limitation principle. The Court held that the writ for refund was not barred by delay or laches because the assessee could not be treated as aware of the illegality before the Supreme Court invalidated the restrictive rule, and the petition was filed within three years thereafter. It further held that the proviso limiting the use of a declaration for concessional sales tax was unenforceable as inconsistent with the Central Sales Tax Act and beyond the rule-making power, so the excess tax collected under that invalid proviso was without authority of law and refundable. Case-Laws VAT and Sales Tax Wed, 09 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149888