Entry tax refund under protest upheld where unjust enrichment was not proved and invalidity of the levy had been declared.

Refund of entry tax deposited under protest was upheld where the earlier writ proceedings had granted interim protection and the earlier judgment had declared section 3 of the Entry Tax Act ultra vires. The court noted that the petitioner's assertion that the tax burden had not been passed on to consumers was not controverted in the counter-affidavit, so unjust enrichment was not established. On that basis, the refund claim succeeded, and the respondents were directed to refund the amount with interest at six per cent per annum.

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Issues: Whether the petitioner was entitled to refund of entry tax deposited under protest, and whether the objection based on prospective operation of the earlier declaration of invalidity and unjust enrichment defeated the refund claim.

Analysis: The entry tax had been deposited under protest pursuant to interim protection in the earlier writ proceedings, and the earlier judgment had declared section 3 of the entry tax Act ultra vires. The petitioner specifically asserted that no part of the tax burden had been passed on to consumers. That assertion was not controverted in the counter-affidavit. In these circumstances, the contention of unjust enrichment was not established, and the interim protection and the earlier declaration of invalidity supported the claim for refund with interest.

Conclusion: The refund claim was allowed, and the respondents were directed to refund the amount with interest at six per cent per annum.

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