Bharat Kala Bhandar (P) Ltd. vs Municipal Committee

Authority: Supreme Court Date: 1965-03-26 Section: 276 Acts: Central Provinces Municipalities Act, 1922; Government of India Act, 1935; Constitution of India; Indian Contract Act, 1872 Citation: (1966) 59 ITR 73 (SC) Justices: K. Subba Rao, Raghubar Dayal, J.R. Mudholkar, R.S. Bachawat & V. Ramas Appeal No: Civil Appeal Nos. 600 and 679 of 1964
Whether a suit for refund of tax illegally collected by a municipal committee is barred by the notice and limitation provisions of Section 48 of the Central Provinces Municipalities Act, 1922 --- Held No, as the act of imposing a tax in contravention of statutory limits is not an act done or purporting to be done under the Act.

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