Judgment

VENKATACHALIAH, J. - This appeal, by special leave, by the legal representatives of Raja Ram Kumar Bhargava, the unsuccessful plaintiff, is directed against the Judgment and decree, dated 14-2-1980 of the High Court of Delhi in First Appeal (O. S.) No. 17 of 1972* on its file, affirming the judgment and decree of dismissal dated, 28-7-1972 in Suit No. 372 of 1969 entered by the learned single Judge of the High Court.

* (1983) 141 ITR 836 (Delhi).

Plaintiff sued for recovery of interest on certain refunds of Income-tax and Excess Profit Tax claimed to be statutorily due and payable to him under Section 66 (7) of the income-tax Act 1922 (hereinafter referred to as the 1922 Act) on the refunds of the taxes. The suit claim comprised of a sum of Rs. 1,17,358.87 sought by way of interest on the refund of income-tax; and Rs. 12,282. 11 claimed as representing interest on the refund of Excess Profit Tax. The assessments were made under the Income-tax Act (1922 Act) and the Excess Profit Tax Act 1940 respectively.

2. The necessary and material facts may briefly be stated :

Raja Ram Kumar Bhargava was assessed in the capacity of Kartha of a Hindu Undivided Family for Income and Excess Pr