1953 (3) TMI 56

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....ve perused the records and heard the learned counsel on both sides. 2. The only point for consideration is whether, in a suit like the one filed in this case, for recovery of ₹ 900, said to have been collected illegally from the plaintiff as sales-tax, by the defendant, the State of Madras, the suit would become barred by limitation in six months under Section 18, Madras General Sales-tax A....

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....the order of dismissal and held that Article 62, Limitation Act alone would apply, and the suit would not be barred by limitation., and remanded the suit to the trial Court for fresh disposal after giving its findings on the other issues. This civil miscellaneous appeal has been filed by the State of Madras with a view to get an authoritative decision on the point of limitation in such cases. 3. ....

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....ts committed by Government Officers or servants or by the Government itself', and that it will not cover suits for refund of taxes illegally collected or alleged to be illegally collected, or even taxes collected in excess of sheer error. That stands to sense and common sense. Supposing, for instance, a clerk in writing out a demand order, put ₹ 9,000 for ₹ 900, and the person liab....

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....ales-tax Act', will be limited to suits for compensation or damages and will be inapplicable to suits against a local board for refund of the house-tax alleged to have been illegally collected. The principle of that ruling will apply to all cases" of taxes illegally collected, and not merely to house-tax due to local boards or all taxes due to local boards. 4. Nor can Article 16, Limitat....