1952 (8) TMI 15

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....iods noted below, he was assessed on the date noted against each to payment of tax similarly noted: S. No. Period of assessment. Date of assessment. Tax assessed. 1. 1-6-1947 to 12-11-1947 20-7-1948 Rs. 118-10-0 2. 13-11-1947 to 31-10-1948 26-4-1950 " 316- 2-6 3. 1-11-1948 to 21-10-1949 21-2-1951 " 438- 8-0 On 28th July, 1951, he made an application to the Sales Tax Officer for refund of the entir....

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....for refund) is whether the appellant could claim and be granted the benefit of a legal decision given in a case to which he was no party. At this stage it is necessary to distinguish between the claims for refund in respect of the three periods. Claims for refund are per- missible under Section 13 of the Act, the proviso to which prescribes a time-limit within which such claims should be lodged....

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....on 28th July, 1951, it was within the time-limit prescribed, so far as the assessment for the third period was concerned. The learned counsel for the State has cited a Privy Council ruling, Commissioner of Income-tax v. Tribune Trust(2), in support of the view that the benefit of the High Court's decision given in a totally different case cannot be granted to the appellant. That view is (1) [19....