La Pine Scientific Co. v. Lenckos

Plaintiff brought this action seeking a writ of mandamus, declaratory and injunctive relief, challenging defendants’ right, pursuant to section 10.05 of the State Comptroller Act (Ill. Rev. Stat. 1977, ch. 15, par. 210.05) to set off plaintiff’s overpayment of its 1977 income tax and payments due to it for merchandise sold to various agencies of the State of Illinois, against two unpaid final assessments under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1977, ch. 120, pars. 440 through 453) for which an action was barred by the statute of limitations. The trial court granted…