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1965 (10) TMI 12 - SC - VAT and Sales TaxWhether section 13 of of the Bombay Sales Tax Act, 1946 impliedly bars the suit? Held that:- Section 13 of the Act does not create an implied bar and the High Court is right in holding that the suit was competent. The only point that remains it regarding the date of the knowledge of the plaintiff. Both courts below have found that the plaintiff came to know of the mistake on December 22, 1952, the date of the promulgation of the Governor's Ordinance. This is a concurrent finding of fact and the learned Solicitor-General has not shown us any good ground for disturbing this concurrent finding of fact. Appeal dismissed.
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