TMI Blog1965 (4) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Article 96 of the Limitation Act, 1908. The papers will be sent to the Agricultural Income-tax and Rural Sales Tax Officer, Quilon, for findings on these two questions. The Sales Tax Officer should submit his findings within three months of the receipt of the order by him. It will be open to the respondent to give evidence to substantiate its case on both these points. After findings on these questions are received, the appeal will be listed before any Constitution Bench as early as possible for final disposal. - Civil Appeal No. 720 of 1963, - - - Dated:- 21-4-1965 - GAJENDRAGADKAR P.B., WANCHOO K.N., SHAH J.C., RAGHUBAR DAYAL, SIKRI S.M., BACHAWAT R.S. AND RAMASWAMI V. JJ. A.V. Viswanatha Sastri, Senior Advocate (G.B. Pai a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on with sales made to the State of Punjab and that is how it came to pay over Rs. 71,000 towards sales tax for these periods. The respondent seems to have discovered this mistake soon after May 7, 1951, though the exact date is not available on the record. It therefore addressed the Sales Tax Officer on August 29, 1951, in this connection. Correspondence seems to have gone on between the respondent and the Sales Tax Officer and eventually the Sales Tax Officer wrote to the respondent on October 1, 1952, that the respondent should move the Government directly detailing all the facts. The respondent then appears to have moved the Government and asked for refund. But it received no reply from the Government and filed the writ petition in the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng contrary to Article 286(1)(a) of the Constitution and paid by mistake and further on the claim being justified, to return what be found to have been wrongly collected". It is this order of the High Court which is being challenged before us. There is no doubt in view of the decision of this Court in Sales Tax Officer v. Kanhaiyalal [1959] S.C.R. 1350; 9 S.T.C. 747., that money paid under a mistake of law comes within the word "mistake" in section 72 of the Contract Act and there is no question of estoppel when the mistake of law is common to both the parties, which was the case here inasmuch as the respondent did not raise the question relating to Article 286 of the Constitution and the Sales Tax Officer had no occasion to consider it. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion whether the writ petition was within three years of the date on which the mistake first became known to the respondent so that a suit on that date for refund would not be barred under Article 96 of the Limitation Act, 1908. The papers will be sent to the Agricultural Income-tax and Rural Sales Tax Officer, Quilon, for findings on these two questions. The Sales Tax Officer should submit his findings within three months of the receipt of the order by him. It will be open to the respondent to give evidence to substantiate its case on both these points. After findings on these questions are received, the appeal will be listed before any Constitution Bench as early as possible for final disposal. Case remitted. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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