S. Pathak, M. M. Vakil, J. B. Dadachanji, O. C. Mathur and Ravinder Narain, for the respondents.
V. Gupte, Solicitor General, R. Ganapathy Iyer, M. S. Sastri, R. H. Dhebar and B. R. G. K. Achar, for the appellant.
The Judgment of Subba Rao, Wanchoo and Sikri, JJ was delivered by Sikri, J. Shah, J. delivered a separate companycurring judgment on behalf of himself and Ramaswami J. Sikri, J. These are two appeals on certificates granted by the High Court of Bombay and raise the same questions of law.
31,852/8/3, together with the companyt of the suit.
35,850/8/3 with future interest from the date of the suit at 4 per annum on Rs.
219 of 1964, which are as follows.
Appeals from the judgment and decrees dated March 25/ 26th, 1960 of the Bombay New Gujarat High Court in First Appeals Nos.
M s. Jagmohandas Masruwala, a registered dealer under the Bombay Sales Tax Act, 1946 Bombay Act V of 1946 filed Original Suit No.
The State of Bombay appealed to the, High Court.
31,852/8/3 which they had paid as advance sales tax on various dates when submitting returns for the period January 26, 1950 to March 31, 1951, and interest thereon at 4, viz.,
Having obtained the certificate of fitness from the Bombay High Court, the State of Bombay has number companye up on appeal to this Court The learned Solicitor General has raised two points on behalf of the appellant First that the suit was either expressly barred by s. 20 of the Bombay Sales Tax Act, 1946, or was impliedly barred by virtue of s. 13 of the Bombay Sales Tax Act, 1946 and 2 that the suit was barred by limitation.
10 of 1956 against the State of Bombay for recovery of Rs.
219 and 273 of 1964.
44 and 45 of 1959 respectively.
He passed a decree in favour of the plaintiff for a sum of Rs.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
3,998.
The Second Joint Civil Judge, Senior Division, Surat, held that the suit was number barred under the statutory.provisions above mentioned and that it was filed within limitation.
The suit was filed on the allegations that the amount was paid as advance tax in respect of sale of goods effected outside the State of Bombay.
