1956 (7) TMI 37

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.... Supreme Court from a judgment of this Court dated the 1st December, 1955, dismissing an appeal from an order of Mr. Justice Chaturvedi dated the 30th November, 1954. The applicants are the State of Uttar Pradesh, the Commissioner of Sales Tax, Uttar Pradesh, and the Sales Tax Officer, Banaras. The respondent firm is a dealer in bullion and in gold and silver ornaments, and as part of its business....

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....icants to refund the amount of tax paid by it. That petition was allowed by an order of Chaturvedi, J., and it is from the judgment of this Court dismissing the appeal from that order that this application has been made. The question raised by the applicants is whether moneys volun- tarily paid as tax by an assessee, under a law to which the assessee had submitted but which is later declared inval....

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....ght. A judgment of the Judicial Committee is however no longer binding upon either this Court or the Supreme Court, and in the absence of a decision by the Supreme Court on the question at issue we think it impossible to say that that question has been authoritatively determined. The second submission of learned counsel for the respondent firm is that the amount involved in the appeal, namely Rs.....

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....n of this kind, it would be very wrong to put the party to so great expense in a case where so small amount is at issue". In these circumstances we intimated to the Advocate-General that this was a case in which, in our opinion, leave to appeal should not be granted unless the State was prepared to pay the costs which would be incurred by the respondent firm. The Advocate-General has now given th....