TMI Blog1953 (3) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... lected 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 of the Madras General Sales Tax Act, or at least within a year under Article 16 of the Limitation Act, as contended by the defendant in the courts below, or whether only Article 62 of the Limitation Act, giving three years will apply, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the trial court for fresh disposal after giving its findings on the other issues. This civil mis- cellaneous 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. I have absolutely no doubt that the learned Subordinate judge was right in holding that Article 62 of the Limitation Act alone would apply and that Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly collected or alleged to be illegally collected, or even taxes collected in excess of sheer error. That stands to sense and common sense. Suppos- ing, for instance, a clerk, in writing out a demand order, put Rs. 9,000 for Rs. 900, and the person liable to pay the tax paid Rs. 9,000 and then filed a suit a year later for recovering the difference of Rs. 8,100, it will be sheer perversity to argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Nor can Article 16 of the Limitation Act have any application to a case like this, where the tax was merely recoverable as arrears of land revenue, and the claim was not made by the revenue authorities on account of arrear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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