...realised was under a mistake and without authority of law. The appellants also while paying suffered from the same mistake. There is therefore no doubt that the suit was for refund of money paid under...mistake of law.8. The question is what was the law applicable to the case. “Nul ne doit senrichir aux depens des autres”—No one ought to enrich himself at the expense...enrichment has not been closed in English law.”13. Section 72 of the Indian Contract Act deals with liability of person to whom money is paid or thing delivered, by mistake or...

...judgment.3. The contention of the appellants before the High Court was that the payments of cess in question were made by them under a mistake of law; that they discovered...it finds that the assessment was void, being made under a void provision of law, and the payment was made by mistake, is still not bound to exercise its discretion directing repayment; and that...within which the petition must be filed, he observed that the period of limitation prescribed for recovery of money paid under a mistake of law is three years from the date when the mistake is kno...

...this Court. There is thus no question of any mistake of law. Having set the machinery of law in motion they cannot abandon it to resume it after a .number of years because another person ...having abandoned his own litigation years ago. this Court will not apply the analogy of the Article in the Limitation Act in cases of mistake of law and give him relief. [832 F--H; 833 A--B, C--E] Per...Bachawat, J.: The normal remedy for recovery of money paid to the State under coercion or mistake of law is by suit. The right to move this Court for enforcement of fundamental rights is guaranteed by...

...stood, for making an application for refund from the date the duty was paid. In appeal before the Tribunal, it was claimed that since duty had been paid under mistake of law, the claim for refund was...the Tribunal the learned counsel for the appellant urged that the duty having been paid under mistake of law, the period of limitation applicable was three years. Reliance is placed on CST v...not governed by the provisions of Rule 11 of the Central Excise Rules, 1944, and the period applicable was three years from the date of knowledge of the mistake under the Limitation Act, 1963. The...

...Tariff Schedule to the Act was a mistake of law. This mistake, according to the petitioner, was discovered from a letter dated 17-11-1983 from Cocoa Products and Beverages Ltd., Madras from whom the...refund of Rs. 1,80,301.38 being the excise duty paid by it on deodorised cocoa butter under a mistake of law for the period from 4-5-1974 to 4- 12-1983. The petitioner also applied for refund of another...respondents. It is submitted on behalf of the petitioner that the payment of excise duty for the period from 4-5-1974 to 4-12-1983 was made under a mistake of law which was discovered for the first...

...cases of mistake of law and give him relief.10. Bachawat, J. in a concurring judgment observed that the normal remedy for recovery of money paid to the State under...coercion or mistake of law is by suit. The right to move this Court for enforcement of fundamental rights was guaranteed by Article 32, and no period of limitation was prescribed for such a petition.... allowed the appeal because he was of the opinion that the petitioners were under a mistake of law, the mistake was discovered, like all assessees, when the court struck down Section 12-A(4) of t...

...disputed that mistake of law is also a mistake covered by the provisions of Section 72 of the Indian Contract Act. If the law declared by this Court in Budh Prakash Jai Prakash case...under a mistake of law and realisation by the revenue authorities was also under a mistake. Therefore such sum should be refunded. This is recognised in the provisions of the Act as we have noted...were unconstitutional and void and the sales tax authorities had no jurisdiction to assess the appellant in respect of the transactions and the appellant having paid the amounts under a mistake of law was...

...agents were unaware of their right under the lease; that this was not a mistake of fact but was a mistake of law; that the law of India in this matter is the same as the ...is recoverable but generally speaking money paid under a mistake of law is not recoverable. This has been clearly laid...delivered by mistake or under coercion must repay or return it." This section makes no distinction between mistakes of fact and mistakes of law, but it must of course be ...

...refund claim is inapplicable in the case of refund for Service Tax which was paid under mistake of law. Mr. Raichandani has further submitted that the Appellate Tribunal has erroneously applied Section...under a mistake of law. Mr. Raichandani has also submitted that the Supreme Court order relied upon by the Appellate Tribunal viz. Collector of C.E., Chandigarh v. Doaba Co-Operative Sugar...Mills, (S.C.) would not be applicable as an exception has been culled out in cases where duty was paid under the mistake of law. In the present case where admittedly the appellant had paid...

...respondent firm under a mistake of law and is therefore irrecoverable. The Advocate General also stated categorically that in this appeal he did not contend that the respondents ought to have proceeded...the Advocate General, was that S. 72 has no application where the mistake under which money has been paid is one of law. That question was considered in — ‘Shiba Prasad Singh v. Maharaja Srish Chandra’, .... 21 of the Act. That section provides that“A contract is not voidable because it was caused by a mistake as to any law in force in British India; but a mistake as to a law not in force in...

...mistake of law comes within the word ‘mistake’ in Section 72 of the Contract Act and there is no question of estoppel when the mistake of law is common to both the parti...as the respondent did not raise the question relating to Article 286 of the Constitution and the Sales Tax Officer had no occasion to consider it. In such a case where tax is levied by mistake of law it...is ordinarily the duty of the State subject to any provision in the law relating to sales tax (and no such provision has been brought to our notice) to refund the tax. If refund is not made...

...the respondent Government has no right to collect any administrative surcharge, and, therefore the amount should be refunded. The appellants alleged that they made the payments under mistake of law....estoppel when both parties are under a mistake of law.16. The High Court however held that the appellants were not entitled to any relief on three grounds. First, the...impose and collect administrative surcharge and, therefore, the payments which were made by the appellants were made under mistake of law and the State was liable to refund them. The appellants contended...

...and inasmuch as the conclusion arrived at is erroneous and the High Court committed serious mistake of law in not interfering with the said finding. Plaintiff Seethamma in her evidence stated about...being no allegation in the plaint that Ext. A-39 pronote was a sham and bogus document, the first appellate court committed serious mistake of law in holding that Ext. A-39 was a sham and fraudulent...Order1. It is alleged that Yajaman took a loan of Rs 1000 from Mahabala Rai (hereinafter referred to as “the creditor”) on executing pronote for purposes of filing a suit...

...erroneously. In the instant case the issue was not for any of the said reasons.6. It appears that where the duty has been levied without the authority of law or without reference to any statutory ...mistake of law, the party might seek recourse to such alternative remedy as it might be advised. See the observations of this Court in Miles...Sabyasachi Mukharji, J.— This is a statutory appeal against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, under Section 35-L(b) of the Central...

...) E&R 1985 SC 901 (12) E 1986 SC1556 (1,27) R 1990 SC 313 (18) ACT: Mistake of Law-Payment-Sales...dispute were paid by the respondent under a mistake of law and were therefore irrecoverable, (2) the payments were in discharge of the liability under the Sales Tax Act and were voluntary payments...within its scope a mistake of law as well as a mistake of fact and that, under that section a party is entitled to recover money paid by mistake or under coercion, and if it is established that th...

...petition seek declaration that the monies paid between 1st August, 1974 to 8th April, 1977 were paid under mistake of law and retention thereof by respondents not only violates...'mistake of law as well as mistake of fact.' Under the Judgments of the Supreme Court of the mistakes was recorded, the claim could be made within three years from the date of th...keeping in view the various decisions of the Supreme Court regarding mistake of law and limitation etc. 8. The matter would be decided by the Board within six months from today. 9....

...where the duty has been levied without the authority of law or without reference to any statutory authority or the specific provisions of the Act and the Rules framed thereunder have no application, the decision will be gui...Customs Act, 1962. If really the payment of the duty was under a mistake of law, the party might seek recourse to such alternative remedy as it might be advised. See the observations of this Court in..., order or direction of the appellate tribunal or any court or in any other provision of this Act or the regulations made thereunder or any other law for the time being in force, no refund shall be made...