1962 (9) TMI 41

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....concerned were not maintainable and allow the appeals on that ground. 2. No other contention was urged before us. And no other contention, therefore, arises for consideration. 3.. The suits were for the recovery of amounts collected by way of sales tax. That the collections were unauthorised is not disputed by the State. The only contention, as already stated, is that a resort to the civil court....

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....d lie if the latter section was not in existence when the cause of action arose. I agree respectfully with the learned Judge in the above view. Section 23-A of the Travancore-Cochin Act came into force only on 1st October, 1955, and the levy and collection of the impugned taxes were long before that date. In fact all these suits have been instituted before that section was enacted. It then follows....