Supreme Court of India · 1961-10-26
MESSRS. BURMAH CONSTRUCTION CO. vs THE STATE OF ORISSA AND ORS.
- Citation / case number
- SC 1960/169
- Court
- Supreme Court of India
- Petitioner
- MESSRS. BURMAH CONSTRUCTION CO.
- Respondent
- THE STATE OF ORISSA AND ORS.
- Author
- SINHA, BHUVNESHWAR P.(),KAPURL.,HIDAYATULLAH, M.,SHAHC.,MUDHOLKARR.
- Bench
- SINHA, BHUVNESHWAR P.(CJ),KAPUR, J.L.,HIDAYATULLAH, M.,SHAH, J.C.,MUDHOLKAR, J.R.
Judgment text excerpt
The Supreme Court upheld the validity of Section 14 of the Orissa Sales Tax Act, 1947, which imposes a limitation period for claiming refunds of sales tax. The Court ruled that the provisions were within the legislative competence of the State and that the limitation period applied to writ petitions seeking refunds. Consequently, the appellant's claim for a refund was barred by the limitation set forth in Section 14, affirming the High Court's directive that the refund could only be granted if not time-barred.