RAM GOPAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a petition under article 226 of the Constitution by certain assessees who were assessed under the Jaipur Excess Profits Tax Act, 1944 - hereinafter referred to as the Jaipur Act - for refund of tax. Originally in the petition prayer was made with regard to two amounts of tax, but at the time when the petition was admitted, the controversy merely centred round one of the items, that is, a sum of Rs. 5,881-8-0 deposited on the 7th May, 1948. According to the Jaipur Act, a sum of Rs. 2,352 was to become refundable to the assessee after two years from its deposit, that is, this amount became refundable on the 7th of May, 1950, and according to sections 43 and 44 of the Jaipur Act an application for refund had to be made within a period of six months. In the present case the application was made on the 18th of December, 1951, that is, beyond the period of limitation prescribed by the Jaipur Act and on this ground the department refused to refund the tax. That is what had led to the present petition.

(2.) AT this stage it will be proper to set out the relevant provisions of the Jaipur Act, which are sections 39 to 44, and are in these terms :