https://www.taxtmi.com/caselaws?id=175845 Procedural requirements in a Government order and rules governing refund of toll under section 157(3) of the U.P. Municipalities Act, 1916 were held to regulate only the manner and time for claiming refund, not to extinguish the underlying refund right or bar a civil suit. Notice, certificates, receipts and application within the prescribed period were treated as procedural steps, not conditions precedent, because the text did not clearly exclude civil court jurisdiction. If refund was refused for non-compliance, the claimant could still sue and prove the factual basis for exemption. The tax appeal and reference provisions were also inapplicable, as the dispute concerned refund rather than assessment or liability. en-us Tue, 26 Mar 1968 00:00:00 +0530 Mon, 07 Dec 2015 11:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175845 Procedural requirements in a Government order and rules governing refund of toll under section 157(3) of the U.P. Municipalities Act, 1916 were held to regulate only the manner and time for claiming refund, not to extinguish the underlying refund right or bar a civil suit. Notice, certificates, receipts and application within the prescribed period were treated as procedural steps, not conditions precedent, because the text did not clearly exclude civil court jurisdiction. If refund was refused for non-compliance, the claimant could still sue and prove the factual basis for exemption. The tax appeal and reference provisions were also inapplicable, as the dispute concerned refund rather than assessment or liability. Case-Laws Indian Laws Tue, 26 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175845