Suganmal vs State Of Madhya Bharat & Ors.

Authority: Supreme Court Date: 1964-11-04 Acts: Constitution of India, Indore Industrial Tax Act 1927, Indore Excess Profits Duty Order 1944, Contract Act 1872 Citation: (1965) 56 ITR 84 (SC) Justices: P.B. Gajendragadkar, C.J.; K.N. Wanchoo, M. Hidayatullah, Raghubar Day Appeal No: Civil Appeal No. 1073 of 1963
Whether a petition under Article 226 of the Constitution praying solely for refund of money alleged to have been illegally collected as tax is maintainable --- Held No. Whether a writ of mandamus can be issued under Article 226 for refund of taxes collected prior to the Constitution coming into force --- Held No.

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