https://www.taxtmi.com/caselaws?id=148563 A civil suit for refund of licence fee collected under the Madras General Sales Tax Act was maintainable because section 51 did not bar relief where the levy had no statutory basis and the Act provided no lawful machinery to collect or retain the amount. The Court treated the payment as made under mistake of law, since it was induced by a demand backed by threat of recovery proceedings and was not a voluntary admission of liability. Applying the rule on exclusion of civil court jurisdiction, it held that illegally collected money may be recovered in civil court where the statute does not authorise the levy or provide an adequate refund mechanism. Section 72 of the Indian Contract Act supported restitution. en-us Fri, 22 Nov 1968 00:00:00 +0530 Tue, 30 Apr 2013 13:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148563 A civil suit for refund of licence fee collected under the Madras General Sales Tax Act was maintainable because section 51 did not bar relief where the levy had no statutory basis and the Act provided no lawful machinery to collect or retain the amount. The Court treated the payment as made under mistake of law, since it was induced by a demand backed by threat of recovery proceedings and was not a voluntary admission of liability. Applying the rule on exclusion of civil court jurisdiction, it held that illegally collected money may be recovered in civil court where the statute does not authorise the levy or provide an adequate refund mechanism. Section 72 of the Indian Contract Act supported restitution. Case-Laws VAT and Sales Tax Fri, 22 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148563