https://www.taxtmi.com/caselaws?id=157014 The power to tax includes authority to regulate ancillary matters such as refund, and a statutory time limit for claiming refund falls within that field. Section 14 of the Orissa Sales Tax Act, 1947 was therefore within legislative competence and not ultra vires. A writ petition under Article 226 may be used to seek refund of tax unlawfully collected, but the relief remains subject to the statutory conditions attached to the refund right. The claimant cannot bypass the limitation prescribed by the Legislature, so refund in writ proceedings was confined to the extent permitted by section 14. en-us Thu, 26 Oct 1961 00:00:00 +0530 Fri, 29 Aug 2014 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157014 The power to tax includes authority to regulate ancillary matters such as refund, and a statutory time limit for claiming refund falls within that field. Section 14 of the Orissa Sales Tax Act, 1947 was therefore within legislative competence and not ultra vires. A writ petition under Article 226 may be used to seek refund of tax unlawfully collected, but the relief remains subject to the statutory conditions attached to the refund right. The claimant cannot bypass the limitation prescribed by the Legislature, so refund in writ proceedings was confined to the extent permitted by section 14. Case-Laws Indian Laws Thu, 26 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157014