STATE OF MADHYA PRADESH Vs. NATHABHAI DESAIBHAI PATEL

JUDGEMENT

(1.) This is an appeal by Certificate from the decision of the High Court of Madhya Pradesh. The defendant in the suit is the appellant herein. The plaintiff therein is the respondent. The plaintiff claimed a sum of Rs. 89,408-15-6 as being the principal and interest on the amount illegally realised from him on the ground that the amount collected by him as sales tax from his customers is payable to the Government. The principal amount claimed is Rs. 62,518-8-0.

(2.) The Trial Court came to the conclusion that the collection in question was illegal. But it dismissed the suit on the ground that the same was bared by limitation.

(3.) In appeal, the High Court disagreeing with the view taken by the Trial Court decreed the principal amount claimed by the plaintiff and interest on the same at 5 per cent per annum from the date of the suit. It came to the conclusion that the suit was within time. The defendant did not challenge the finding of the Trail Court as to its liability.