https://www.taxtmi.com/caselaws?id=82664 A port trust cannot unilaterally set off a statutory refund against alleged dues unless the governing statute expressly permits such adjustment. The Major Port Trusts Act, 1963 provided specific recovery mechanisms, including detention and sale of goods and recovery of any shortfall by suit, which left no implied power of unilateral appropriation. A refund sanctioned by the competent authority under Section 53 retained its statutory character and could not be absorbed through general lien principles under the Indian Contract Act, 1872 or implied contract reasoning. The impugned adjustment was therefore unauthorised, and the sanctioned refund, with interest, had to be released. en-us Wed, 11 Aug 1993 00:00:00 +0530 Thu, 18 Aug 2011 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82664 A port trust cannot unilaterally set off a statutory refund against alleged dues unless the governing statute expressly permits such adjustment. The Major Port Trusts Act, 1963 provided specific recovery mechanisms, including detention and sale of goods and recovery of any shortfall by suit, which left no implied power of unilateral appropriation. A refund sanctioned by the competent authority under Section 53 retained its statutory character and could not be absorbed through general lien principles under the Indian Contract Act, 1872 or implied contract reasoning. The impugned adjustment was therefore unauthorised, and the sanctioned refund, with interest, had to be released. Case-Laws Indian Laws Wed, 11 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82664