https://www.taxtmi.com/caselaws?id=128929 A refund claim for sales tax voluntarily paid before any assessment order was made was held not to fall within Section 14 of the Orissa Sales Tax Act, 1947. The statutory refund machinery was construed as presupposing an assessment order, so no enforceable refund right arose against the tax authorities. In the absence of such a statutory duty, Article 226 relief was unavailable, and any refund claim, if otherwise maintainable in law, had to be pursued in the ordinary civil forum subject to limitation. en-us Thu, 16 Apr 1964 00:00:00 +0530 Mon, 15 Apr 2013 12:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128929 A refund claim for sales tax voluntarily paid before any assessment order was made was held not to fall within Section 14 of the Orissa Sales Tax Act, 1947. The statutory refund machinery was construed as presupposing an assessment order, so no enforceable refund right arose against the tax authorities. In the absence of such a statutory duty, Article 226 relief was unavailable, and any refund claim, if otherwise maintainable in law, had to be pursued in the ordinary civil forum subject to limitation. Case-Laws VAT and Sales Tax Thu, 16 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128929