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Report No. 61

6.6. Three aspects considered.-

What, then, would be done to clarify the position? We consider three aspects in this context-

(a) the position under the ordinary law as to the effect of mistake of law;

(b) the proper course to be adopted;

(c) the constitutional position.

(a) Ordinary law as to effect of mistake of law

6.6A. The Supreme Court has held1 that if it is established a payment, even though it be a tax, has been by a party labouring under a mistake of law, the party is entitled recover the same, that the party receiving the same is bound repay or return it, and that no distinction can be made in respect of a tax liability and any other liability on a plain reading of section 72 of the Indian Contract Act.

1. Sales Tax Officer v. Kanhaiya Lal, AIR 1959 SC 135: 1959 SCR 1350.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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