BORAKAR ENG AND FOUNDRY WORKS Vs. STATE OF BIHAR
HIGH COURT OF CALCUTTA
BORAKAR ENG AND FOUNDRY WORKS
STATE OF BIHAR
Referred Judgements :-
WHITNEY V. INLAND REVENUE COMMISSIONER
ENGINEERING SUPPLIES LTD. V DHANDHANI AND CO.
ALEXANDER BRAND V. INDRA KRISHNA KAUL
STATE OF BOMBAY V. UNITED MOTORS LTD.
RALEIGH INVESTMENT CO. V. GOVERNOR GENERAL IN COUNCIL
SECRETARY OF STATE V. MASK AND CO.
BENGAL IMMUNITY CO. LTD. V. STATE OF BIHAR
M. P. V. SUNDERARAMIER V. STATE OF ANDHRA PRADESH
SALES TAX OFFICER BANARAS VS. AGRA BULLION EXCHANGE
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(1.)THIS is a suit for the recovery of Rs. 13,136. 69 np. consisting of a sum of Rs. 11,096. 69 np. as and by way of refund and sum of Rs. 2,080/- being interest from 24 September 1955 till 24 November 1958. The plaintiff's case is that the plaintiff was purported to be assessed to pay sales tax to the extent of Rs. 2803-2-0, Rs. 3670-5-0 and Rs. 4623-6-0 for the assessment periods 1950-51, 1951-52 and 1952-53 respectively under the Sales Tax Registration No. DH/2383. The orders for assessment were passed by the Assistant Superintendent of Sales Tax, Dhanbad in the State of Bihar by orders dated 25th September 1954. The plaintiff states that under a bonafi. de mistake that it was liable to pay sales tax for the said periods and that the defendant had a right to demand and receive such taxes from the plaintiff, the plaintiff paid a sum of Rs. 10,000/ - to the defendant on account of such taxes. The payment was made by cheque, being cheque No. 041203 dated 14 December 1953 for Rs. 10,000/- drawn on the Oriental Bank of Commerce Ltd. having its office at 12, India Exchange Place, Calcutta within the jurisdiction. The plaintiff was compelled to deposit a further sum of Rs. 1096-13-0 in respect of such assessment in order to appeal from the said pretended orders. The said payment was also made by cheque No. 011015 dated 23 July 1955 for Rs. 1096-13-0 drawn on Oriental Bank of Commerce Ltd. having its office at 2, India Exchange Place, Calcutta within the jurisdiction.
(2.)THE plaintiff preferred appeals from the said pretended orders. By an order dated 24 September 1955, the Assistant Commissioner, Sales Tax, Chota Nagpur Division in the State of Bihar allowed the appeal holding, inter alia, that the plaintiff could not be assessed to pay tax in Bihar. On or about 12 October 1955, the plaintiff filed with Superintendent of Sales Tax, Dhanbad from Calcutta within the jurisdiction an application for refund of Rs. 11,096-13-0. The defendant did not pay the said sum or any portion thereof. Under these circumstances, the plaintiff claims refund of Rs. 11,096. 69 np. and claims interest. The plaintiff states that by letter dated 7 June 1958 notice was served on the defendant under the Interest Act claiming interest @ 6 per cent.
(3.)ON behalf of the defendant, the affidavit affirmed by Radha Raman Prasad on 17 December 1959 was treated as written statement. The defendant denies that the plaintiff was entitled to claim the said sum.
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