https://www.taxtmi.com/caselaws?id=40127 A suit for refund of money paid under a mistake of law is a claim in restitution under section 72 of the Indian Contract Act, 1872, and limitation is governed by article 113 of the Limitation Act, 1963. By virtue of section 17(1)(c), time begins only when the mistake is discovered, or could with reasonable diligence have been discovered. An internal government decision that was never communicated to the claimants could not start limitation, and the relevant point was when they actually acquired knowledge of the mistake. The suit was therefore treated as within time. en-us Mon, 31 Jul 1989 00:00:00 +0530 Fri, 02 Jun 2017 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40127 A suit for refund of money paid under a mistake of law is a claim in restitution under section 72 of the Indian Contract Act, 1872, and limitation is governed by article 113 of the Limitation Act, 1963. By virtue of section 17(1)(c), time begins only when the mistake is discovered, or could with reasonable diligence have been discovered. An internal government decision that was never communicated to the claimants could not start limitation, and the relevant point was when they actually acquired knowledge of the mistake. The suit was therefore treated as within time. Case-Laws VAT and Sales Tax Mon, 31 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40127