Limitation governs tax refund claims, and constitutional restitution arguments do not displace a time-barred claim.

A refund claim for tax paid under provisional assessments was treated as subject to limitation, and the Court held that the limitation point could be applied even if not expressly raised where the facts were undisputed. It accepted the linkage between rule 4A of the Business Profits Tax Rules and section 50 of the Indian Income-tax Act, 1922, and rejected reliance on article 265 as displacing limitation, noting that at least the residuary period under article 137 of the Limitation Act would apply. The Court also held that a party could not approbate and reprobate by taking inconsistent positions on the time-bar issue.

---

---

Issues: Whether the assessee's claim for refund or return of tax paid under provisional assessments was barred by limitation and therefore not maintainable.

Analysis: The Court held that limitation is a mandate to the forum and must be applied even if not specifically raised, where the facts are not in dispute. It accepted that rule 4A of the Business Profits Tax Rules attracted section 50 of the Indian Income-tax Act, 1922, and that the right to seek refund had expired by the relevant time. The Court also rejected the contention based on article 265 of the Constitution of India, holding that even on that basis the claim would be governed at least by the residuary limitation period under article 137 of the Limitation Act. Since the assessee's earlier success in challenging the regular assessments rested on the very premise that the refund claim was time barred, the assessee could not approbate and reprobate by asserting the opposite in the refund proceedings.

Conclusion: The refund or return claim was time barred and could not be allowed; the issue was decided against the assessee and in favour of the Revenue.

Final Conclusion: The High Court's order was set aside and the writ petition was dismissed because the assessee's claim for restitution of the provisional tax was held to be barred by limitation.

Ratio Decidendi: A claim to recover tax retained by the Revenue is subject to limitation, and where the claim is time barred, writ relief for refund or return cannot be granted even if framed as a constitutional entitlement.

---