I have perused the records and heard the learned counsel on both sides.

The only point for consideration is whether, in a suit like the one filed in this case, for recovery of Rs. 900, said to have been collected illegally from the plaintiff as sales tax, by the defendant, the State of Madras, the suit would become barred by limitation in six months under Section 18 of the Madras General Sales Tax Act, or at least within a year under Article 16 of the Limitation Act, as contended by the defendant in the courts below, or whether only Article 62 of the Limitation Act, giving three years will apply, in which case, of course, there will be no question of limitation in this suit. The tax in this case was collected from the plaintiff on 27th May, 1946, and the suit was filed only on 10th January, 1948. So, if Section 18 of the Sales Tax Act applied, or Article 16 of the Limitation Act applied, the suit would be barred by limitation. The District Munsif, Tuticorin, who tried the suit, (O.S. No. 38 of 1948) dismissed it as barred by limitation, on the ground that Article 16 of the Limitation Act and Section 18 of the Sales Tax Act would apply. The principal Subordinate Judge, Tu