JUDGMENT

SABYASACHI MUKHARJI, J. :— These appeals by special leave arise from the decision of the High Court of Allahabad. Under Section 11 (3) of the U.P. Sales Tax Act, 1948 as amended from time to time the following questions were referred to the High Court for opinion at the instance of the Commissioner of Sales tax and statement of the case was submitted.

"1. Whether, the observations (subject, however, to the question of estoppel, waiver, limitation or the like) made by their Lordships of the Honble SC in the case of Sales Tax Officer, Banaras v. Kanhaiya Lal, Mukandlal, Saraf (1958) 9 STC 747, imply that the provisions of the Indian Limitation Act are applicable to cases under the U.P. Sales Tax Act and whether these observations are inconsistent with the view taken by the Honble High Court in the case of Sales Tax Commr. U.P. v. Sadasukh Veopar Mandal, (1959) 10 STC 57.

2. Whether, in these cases in which refund was claimed on the principle of section 72 of the Indian Contract Act the period of limitation under Article 96 of the Limitation Act could be taken into consideration by the Sales Tax authorities in refusing to allow refund?

3. Whether under the circumstances of this