https://www.taxtmi.com/caselaws?id=159974 Delay in filing a writ petition was not treated as fatal where the petitioner had first pursued an incompetent appeal in a bona fide attempt to invoke a remedy available in law. Under section 23 of the Entry Tax Act, the power to compound was capped by a statutory maximum, so collection above that ceiling was ultra vires and illegal. Payment said to be voluntary did not validate a demand not authorised by statute, and the excess amount remained recoverable as having been collected without authority of law. en-us Tue, 26 May 1998 00:00:00 +0530 Fri, 06 Dec 2013 12:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159974 Delay in filing a writ petition was not treated as fatal where the petitioner had first pursued an incompetent appeal in a bona fide attempt to invoke a remedy available in law. Under section 23 of the Entry Tax Act, the power to compound was capped by a statutory maximum, so collection above that ceiling was ultra vires and illegal. Payment said to be voluntary did not validate a demand not authorised by statute, and the excess amount remained recoverable as having been collected without authority of law. Case-Laws VAT and Sales Tax Tue, 26 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159974