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TMI Blog764/CBDT.X X X X Extracts X X X X X X X X Extracts X X X X ..... sales tax matter in the case of M/S Swadeshi Cotton Mills Co. Ltd. Vs Govt. of Uttar Pradesh and others (CTR (SC) 1974 page 9). In this case their Lordships have remarked, inter alia as under: "Every individual is deemed to know the law of the land. The Courts merely interpret the law and do not make law. Ignorance of law is not an excuse for not taking appropriate steps within limitation. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and in compliance thereof, he paid the tax payable under those orders. 2. On January 24, 1956 he filed the writ petition which has given rise to this appeal. Therein, he challenged the validity of the tax imposed on him. He further prayed for an order directing the State of U.P. to refund the tax collected from him. The learned single Judge, before whom the writ petition came, dismissed the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de in 1949. The writ petition was filed in 1956. The explanation given by the petitioner for this long delay is that he did not know the correct legal position and he came to know about the same after the decision of the Allahabad High Court in the Commr. of Sales-Tax U.P. Vs. Modi Food Products Ltd. (1). Every individual is deemed to know the law of the land, the courts merely interpret the law a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e extraordinary jurisdiction of the High Court under Art. 226 of the Constitution. In this connection, we may also note that if the petitioner had instituted a suit for refund of tax, the same would have been barred by limitation. 5. In the result, this appeal fails, but taking into consideration the fact that the tax collected from him is prima facie an unlawful collection, we make no order as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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