WIRE NETTING STORES Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) THE question involved for determination in this regular second appeal is that when the right to sue has accrued within the meaning of Article 113 of the Limitation Act with respect to the causes of action which were pleaded in suit No. 467 of 1968.

(2.) THE plaintiff M/s. Wire Netting Stores, a partnership concern, had filed the aforesaid suit No. 467 of 1968 for the purpose of recovery of fines which have been paid, under mistake of law, as well as the amounts which have been paid under mistake of law on account of demurrage and wharfage. The plaintiff asserted in the suit that the fact that the amount of Rs. 400/ - paid as fine, was found to have been paid by them under mistake of law upon the matter being adjudicated in Civil Writ Petition No. 280 -D of 1960, in which it was held that the fines paid by the plaintiff in connection with importation of certain perforated sheets have been wrongly paid. This was so stated in para 7 of the plaint. In para 8 of the plaint, it was stated that two revisions were filed with respect to the wharfage and demurrage charges paid by the plaintiff. These revisions were allowed by order dated 05.06.1967. It is on the order being passed on 05.06.1967 that it was established that the plaintiff had paid the wharfage and demurrage charges under a mistake of law.

(3.) THE aforesaid contentions are in accordance with the decision of the Supreme Court reported as K.S. Venkataraman and Co. (P) Ltd. v. State of Madras : [1966]60ITR112(SC) , that cause of action arose upon adjudication by Court, with respect to the fine on C.W.280 -D of 1960 being decided, which was on 03.08.1965, and with respect of demurrage and wharfage charges on 05.06.1967.