https://www.taxtmi.com/caselaws?id=151227 Tax realised under assessments founded on an ultra vires rule was treated as void and non est, so refund could be granted in writ jurisdiction even though the assessment orders had not first been formally set aside. Section 12 of the Bengal Finance (Sales Tax) Act, 1941, was read as governing excess realisation, not as barring relief where the very basis of assessment was invalid. The Court also rejected the delay objection on the facts. Because the liability itself failed, the recovery certificates issued on those demands could not be enforced, and consequential injunctive relief was available. en-us Tue, 11 Nov 1975 00:00:00 +0530 Sat, 01 Jun 2013 18:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151227 Tax realised under assessments founded on an ultra vires rule was treated as void and non est, so refund could be granted in writ jurisdiction even though the assessment orders had not first been formally set aside. Section 12 of the Bengal Finance (Sales Tax) Act, 1941, was read as governing excess realisation, not as barring relief where the very basis of assessment was invalid. The Court also rejected the delay objection on the facts. Because the liability itself failed, the recovery certificates issued on those demands could not be enforced, and consequential injunctive relief was available. Case-Laws VAT and Sales Tax Tue, 11 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151227