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Sales Tax Officer, Banaras & Others vs Kanhaiya Lal Mukundlal Saraf on 23 September, 1958

3. In this second appeal it is contended by Mr. Velusamy appearing for the plaintiff/appellant, that the lower appellate Court is clearly wrong in invoking the provisions of Section 8(3) of the Act to this case as according to him, Section 8(3) of the Act will not apply to mortgages. Learned Counsel draws my attention to Sections 7, 8, 9 and 10 of the Act and submits that as regards the debts falling within the scope of Section 9 of Act, Section 8(3) of the Act cannot be invoked. It is, therefore, submitted that the payment made by the plaintiff was a payment under a mistake of law and the plaintiff would be entitled to recover back the excess amount paid by virtue of Section 72 of the Contract Act. Learned Counsel relies upon the decisions in Nainamul v. B. Subba Rao (1901)2 An.W.R.J.3 : (1957) An.L.T. 536 A.I.R. 1957 A.P. 546, Sales Tax Officer v. Kanhaiya Lal and Corporation of Calcutta v. Hindustan Construction Co., Ltd. for the proposition that a payment made under a mistake of law will also be governed by Section 72 of the Contract Act.
Supreme Court of India Cites 21 - Cited by 174 - N H Bhagwati - Full Document
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