UNION OF INDIA Vs. LAL CHAND AND SONS

JUDGEMENT

(1.) Messrs Lal Chand and Sons and Sree Saraswaty Press Ltd., printers both, printed various forms, in execution of orders to that end by the Government of India, which had supplied the necessary materials for printing. Orders executed, Messrs Lal Chand and Sons submitted their bills, for the jobs done, between March 26, 1942, and February 26, 1943, for <frm> Rs. 64,324 4 as. 4 pies, Rs. 14,229 2 as. 1 pie, and Rs. 33,997 9 as. 2 pies ________________________________ totalling Rs. 1,12,550 15 as. 7 pies. </frm> Sree Saraswaly Press Ltd. also submitted their bills, for the jobs done, between April 11, 1942, and March 10. 1943. Payment was made in full on the bills submitted by both.

(2.) Therefore. Messrs Lal Chand and Sons submitted three bills dated March 15, 1943, for <frm> Rs. 1,005 - 1 anna, Rs. 222 - 5 as. - 3 pies, and Rs. 531 - 3 as. - 6 pies, ------------------ totalling Rs. 1.758 - 9 as. - 9 pies, </frm> by way of sales-tax on the amount billed for and paid. So did Sree Saraswaty Press Ltd., but on March 12, 1943, the date their bill bears, claiming Rs. 1,709--15 as--9 pies, on account of sales-tax, on the amount billed for and paid.

(3.) B. K. Roy, the Manager of the Forms and Press, Central Forms Store, Calcutta, Government of India, passed for payment of the bills presented so. What was thus passed for was paid.