State of Andhra Pradesh Vs. Firm of Illur Subbayya Chetty and Sonsand Appellants: The Firm of Illur Subbayya Chetty and Sonsvs. Respondent: The State of Andhra Pradeshand Illur Yelliah Chetty and Ors. , Cross-Objectors

REDDY, C. J.

( 1 ) THE main question that falls for determination in this appeal directed against the judgment and decree of the Subordinate Judge, Kurnool, is whether a suit is barred by Section 18-A of tie Madras General Sales Tax Act (IX of 1939) (hereinafter referred to as the Act ). The matter has been placed before a Full Bench as it was felt that State of Andhra Pradesh v. Sri Krishna Coconut and Co. , (1960) 1 Andh WR 279 rendered by a Division Bench of this Court required reconsideration.

( 2 ) THE material facts of the case are within a short compass and may be briefly set out. The respondent is a firm of merchants carrying on business in groundnuts. For the accounting years 1952-53, and 1953-54 it submitted returns in Form A and paid sales tax tentatively every month which was to be adjusted after looking into the accounts of the firm and after determining the total taxable turnover of the amount of tax payable by the firm. Finally, the balance of tax was p

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