Supreme Court · [1959] 1 S.C.R. 1350 · Decided 23 September 1958
Sales Tax Officer, Banaras & Others v. Kanhaiya Lal Mukundlal Saraf
- Court
- Supreme Court of India
- Citation
- [1959] 1 S.C.R. 1350
- Case number
- CIVIL APPEAL No. 87/1957
- Decided
- 23 September 1958
- Bench
- SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, BHUVNESHWAR PRASAD SINHA, K. SUBBA RAO, K.N. WANCHOO (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Contract Act Section 72
Headnote
• • • • 1350 ~UPREME COURT REPORTS [1959] SALES TAX OFFICER, BAXARAB.& OTHERS • • • v . KANHAIY A LAL 111UKUNDLAL SARAF (S. R. DAs C. J., BHAGWATI, B. P. SnrnA, SuI:DA HAo. ' and K. N. W ANCHOO JJ.) ' Mistake of Law-Paymc11t-Sales tax on forttard money has been paid ... by mistake or under coercion must repay or return it". The respondent, a registered firm, paid sales tax : n respect of its forward transactions in pursuance of the assessment ordell6 passed by the sales tax officer for the years 1949-51, bllt in 1952, the Allahabad
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