Modi, J.—This is a plaintiffs second appeal in a suit for refund against the defendant State, which has been dismissed by the court below on the ground that it is barred under Article 62 of the Limitation Act. It has been placed before this bench, having been referred by one of us, sitting singly, as the question of limitation involved in this appeal was considered by the learned single Judge to be not free from serious difficulties.

2. The material facts leading up to this reference lie in a narrow compass. The plaintiff was a firm dealing in cloth at Bundi. The Customs Department of the defendant State recovered from the plaintiff on certain cloth imported by it during the period extending from the 19th August, 1949 to the 29th August, 1949, a sum of Rs. 894/9/9 as sales tax in addition to prescribed duty. The plaintiffs case was that the State had no authority to recover any money by way of sales-tax. Consequently the plaintiff after giving the necessary notice under sec. 80 C.P.C. instituted the present suit for the recovery of a sum of Rs. 894/9/9 as principal and Rs. 29/2/- as interest plus a sum of Rs. 1/11/- as notice charges, in all amounting to Rs. 925/6/9. This suit was i

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