https://www.taxtmi.com/caselaws?id=128382 A revision petition under the Madras General Sales Tax Act had to be presented in the prescribed form, which included payment of court fee, and the Act contained no express refund provision. The court fee was treated as attaching to a petition meant to be prosecuted before the Court, but where the petition was withdrawn before it was taken on file and numbered, the proceeding had not yet effectively commenced. On that basis, the High Court could exercise inherent powers to direct refund of the fee, and the assessee was held entitled to a refund certificate. en-us Mon, 15 Jan 1962 00:00:00 +0530 Wed, 03 Apr 2013 17:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128382 A revision petition under the Madras General Sales Tax Act had to be presented in the prescribed form, which included payment of court fee, and the Act contained no express refund provision. The court fee was treated as attaching to a petition meant to be prosecuted before the Court, but where the petition was withdrawn before it was taken on file and numbered, the proceeding had not yet effectively commenced. On that basis, the High Court could exercise inherent powers to direct refund of the fee, and the assessee was held entitled to a refund certificate. Case-Laws VAT and Sales Tax Mon, 15 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128382