https://www.taxtmi.com/caselaws?id=155483 A civil suit for recovery of rebate under section 13(8) of the Orissa Sales Tax Act, 1947 was barred because the rebate dispute arose from an order made under the Act and fell within the statutory remedial scheme. The rebate was treated as a statutory entitlement linked to timely tax payment, while refusal of rebate was held to be revisable under the Act, with further appeal available from the revisional order. Since section 14 provided machinery for adjustment and refund and section 22 barred civil court intervention where the Act supplied an exhaustive remedy, the assessee had to pursue the statutory route. en-us Wed, 02 Dec 1987 00:00:00 +0530 Wed, 04 Sep 2013 16:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155483 A civil suit for recovery of rebate under section 13(8) of the Orissa Sales Tax Act, 1947 was barred because the rebate dispute arose from an order made under the Act and fell within the statutory remedial scheme. The rebate was treated as a statutory entitlement linked to timely tax payment, while refusal of rebate was held to be revisable under the Act, with further appeal available from the revisional order. Since section 14 provided machinery for adjustment and refund and section 22 barred civil court intervention where the Act supplied an exhaustive remedy, the assessee had to pursue the statutory route. Case-Laws VAT and Sales Tax Wed, 02 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155483