TaxTMI 
TaxTMI 
1943 (7) TMI 3
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....e under Section 25 of the Provincial Small Cause Courts Act. The ground of the application is that such a claim as this does not lie and, therefore, the learned Judge had no right to pass the order which he did, and such order was not " according to law " within Section25. 2. The suit arose in these circumstances. In the year 1936-37 a bill was issued to the applicant by the Ahmedabad M....
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..... It looks rather as if the only point at issue was one of law, and therefore of appeal and not revision. However, the matter was entertained in this Court, and the learned Judge on January 17, 1940, held that the levy of a drainage tax was illegal, and directed refund of the amount paid in respect of that tax, the amount having been paid by the applicant on January 23, 1937, under protest. In th....
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....free from authority. Under the Interest Act (Act XXXII of 1839), which introduced into India the English Interest Act 31 & 4 Will. IV, c. 42, the Court can allow interest if the amount claimed is a sum certain which is payable at a certain time by virtue of a written instrument. But it is clear that the terms of that Act do not apply to the present case. This Court having made no order for paymen....
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....e law has been altered in England by Section 3 of the Law Reform (Miscellaneous Provisions) Act, 1934, but that alteration of the law has not been introduced into British India, and in the circumstances it seems to me that the Court has no power to allow interest in a case of this sort. 3. Mr. Patel for the opponent suggests that he is really suing in tort. His position would not be improved by s....