Supreme Court · 1964 INSC 7 · Decided 20 January 1964

State of Madhya Pradesh v. Bhailal Bhai & ORS.

Court: Supreme Court of India
Citation: 1964 INSC 7 · [1964] 6 S.C.R. 261
Case number: CIVIL APPEAL No. 362/1962
Decided: 20 January 1964
Bench: P.B. GAJENDRAGADKAR, K.N. WANCHOO, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
Outcome: Case Partly allowed
Case type: Civil
Acts & sections cited: Constitution Article 301(a), 301, 30l(a), 226; Contract Act Section 72; Limitation Act

Headnote

SUPREME COURT. REPORTS STATE OF MADHYA PRADESH v. BHAILAL BHAI & ORS. (P. B. GAJBNDRAGADKAR, K. N. WANCl{OO, K. c. PAS GUPTA, ]. C. SHAH AND N. RAJAGOPALA AYYANGAll JI.) COftltltution of India, 1950, A.rtl. 226, 301 and 304-luue of Wrlf- Unrewonahle delay in moving Coun-what iJ-Sale1 T~ The appellant imposed sales tu on the sale of imported tobacco by the respondents. But no such tax was imposed on the sale of indigcoot11 tobacco. The respondents filed petitions under Art. 226 of the Constiru. lion for the bsue of writ of mandamus 'directing the refund of sales tu: collected

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