https://www.taxtmi.com/caselaws?id=340192 Section 55 of the Major Port Trusts Act was construed as extinguishing the substantive right to claim refund of overcharges if no written claim is made within six months, not merely limiting the remedy. Once that period expires without a claim, no enforceable right survives for judicial enforcement, and Article 226 cannot be used to revive an extinguished statutory claim. The Court also noted that a timely claim that is rejected may still permit other remedies, and it recognised the Board's separate discretion under the proviso to remit overcharges on its own motion. en-us Wed, 01 Mar 2017 00:00:00 +0530 Tue, 30 Jan 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340192 Section 55 of the Major Port Trusts Act was construed as extinguishing the substantive right to claim refund of overcharges if no written claim is made within six months, not merely limiting the remedy. Once that period expires without a claim, no enforceable right survives for judicial enforcement, and Article 226 cannot be used to revive an extinguished statutory claim. The Court also noted that a timely claim that is rejected may still permit other remedies, and it recognised the Board's separate discretion under the proviso to remit overcharges on its own motion. Case-Laws Companies Law Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340192