https://www.taxtmi.com/caselaws?id=6775 Repeal of the Jaipur Excess Profits Tax Act, 1944 preserved only levy, assessment and collection for limited purposes; refund claims were outside that saving and the refund machinery under sections 36 and 37 did not survive. The obligation to refund remained enforceable as a constitutional liability under article 295(1)(b), and section 43 limitation could not bar enforcement once the statutory refund process had ceased. Delay was not treated as fatal where the assessees had bona fide pursued related remedies elsewhere, and relief was directed by mandamus. en-us Thu, 17 Feb 1966 00:00:00 +0530 Mon, 02 Feb 2009 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6775 Repeal of the Jaipur Excess Profits Tax Act, 1944 preserved only levy, assessment and collection for limited purposes; refund claims were outside that saving and the refund machinery under sections 36 and 37 did not survive. The obligation to refund remained enforceable as a constitutional liability under article 295(1)(b), and section 43 limitation could not bar enforcement once the statutory refund process had ceased. Delay was not treated as fatal where the assessees had bona fide pursued related remedies elsewhere, and relief was directed by mandamus. Case-Laws Income Tax Thu, 17 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6775