BROJENDRA KUMAR SAHA Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is an appeal from the judgment and decree of Mr. Justice G. K. Mitter, dismissing the plaintiff's suit against the Union of India for the recovery of a sum of Rs. 12,415-10 as refund of salt duty paid by the plaintiff to the Government before the 1st April, 1947. The learned trial Judge dismissed the suit on a preliminary ground on which alone the only issue in the suit was framed in the following terms:-

(2.) FOLLOWING a decision of Kapur, J. in Union of India v. F. Gianchand (1) in A. I. R. 1954 Punjab 159, the learned Judge came to the conclusion that these Notifications were not made under any of the sections of the Central Excises and Salt Act, 1944 and were, therefore, not binding on the Government itself which issued that Notification.

(3.) THERE were other pleas taken in the written statement of the Union of India but no issue was raised before' the trial Judge in respect of such issues by the Union of India. The learned Counsel Mr. B. K. Ghosh appearing for the Union of India before us in this Appeal abandoned formally all the pleas taken by the Union of India in its written statement and relied only on this issue on which the learned Judge found in his favour.