Judgement

SIKRI, J. (With Wanchoo and Subba Rao, JJ.) : These are two appeals on certificates granted by the High Court of Bombay and raise the same questions of law. It is, therefore, only necessary to give facts in Civil Appeal No. 219 of 1964, which are as follows. M/s. Jagmohandas masruwala, a registered dealer under the Bombay Sales Tax Act, 1946 (Bombay Act V of 1946) filed Original Suit No. 10 of 1956 against the State of Bombay for recovery of Rs. 31852-8-3 which they had paid as advance sales tax on various dates when submitting returns for the period January 26, 1950 to March 31, 1951, and interest thereon at 4 per cent, viz., Rs. 2998. The suit was filed on the allegations that the amount was paid as advance tax in respect of sale of goods effected outside the State of Bombay. These sales were taxable under the Bombay Sales Tax Act, 1946 (hereinafter referred to as the Act). It was further alleged that the Act became void by virtue of Art. 286(1)(a) of the Constitution on January 26, 1950, and this amount was paid under a mistake of law and that the mistake was discovered when the Governor of Bombay promulgated Bombay Ordinance No. 2 of 1952.

2. The State of Bombay raised