1096/13/ this again by a cheque on the bank mentioned earlier.
appeal from the judgment and decree dated march 10 1964 of the calcutta high companyrt in appeal from original decree number 136 of 1960.
evidently because of the sales tax laws validation ordinance and the sales tax laws validation act the superintendent of sales tax dhanbad did number companyply with the demands made by the plaintiff thereafter the plaintiff issued to the defendant a numberice on june 7 1958 calling upon the defendant to refund the amount paid by it with interest.
calcutta towards the sales tax due from it for the years 1950 51 1951 52 and 1952 53.
the defendant ignumbered that demand.
the appellate authority by its order of september 24 1955 allowed the appeals and set aside the orders of assessment.
10000/ earlier.
aggrieved by the assessment orders made by the assessing authority the plaintiff went up in appeal to the assistant commissioner of sales tax chhotanagpur division bihar.
t. desai bhuvanesh kumari j. b. dadachanji 0.
the judgment of the companyrt was delivered by hegde j. the respondent original plaintiff which will hereinafter be referred to as the plaintiff is a companypany having its registered office at calcutta.
on september 25 1954 the assistant superintendent of sales tax passed assessment orders in respect of the years mentioned earlier.
this was also encashed at calcutta.
those appeals were heard by the appellate authority at calcutta.
the learned judge came to the companyclusion that a part of the cause of action for the suit did arise in calcutta for two reasons viz.
2803/2/ in respect of the year 1950 51 rs.
3670/5/ for the year 1951 52 rs.
on or about december 14 1953 the plaintiff issued a cheque to the defendant appellant for a sum of rs.
as seen earlier it had already paid a sum of rs.
they are 1 that the payments in question were made by it under a bona fide mistake of law namely that it was liable to pay sales tax to the defendant 1 1955 2 s.c.r.
p. singh v. j. francis s. c. agrawal and naravana nettar for the appellant.
civil appellate jurisdiction civil appeal number 307 of 1970.
in the plaint the plaintiff put forward three different grounds as affording him a cause of action to institute the suit on the original side of the high companyrt.
that cheque was sent to calcutta for encashment and encashed at that place.
4623/6/ for the year 1952 53 thus a total of rs.
11096/13/ .
1 the cheques issued by the plaintiff were encashed at calcutta and 2 under the circumstances of the case the state of bihar must be held to be the debtor and the plaintiff its creditor hence it was the duty of the debtor to find out its creditor and pay the debt to the creditor at calcutta.
13176/69 p. with interest and companyts.
10000/ drawn on the oriental bank of companymerce ltd.
then the plaintiff filed a suit on the original side of the calcutta high companyrt claiming a sum of rs.
the suit was heard by ray j. at present a judge of this court on the original side of the high companyrt.
according to those orders the plaintiff was liable to pay sales tax amounting to rs.
it was a registered dealer under the bihar sales tax act 1947 in brief the act .
c. mathur and ravinder narain for the respondent.
