https://www.taxtmi.com/caselaws?id=191658 A statutory duty under the Cotton Duties Act was treated as assessable and recoverable even where the mill-owner failed to file the prescribed return, because the return was only a mode of assessment and not a condition of liability. In the absence of any express limitation period, accrued arrears could still be collected later, especially where the delay resulted from the assessee's own non-compliance. Liability also did not shift to a purchaser after sale of the factory, since the obligation had already arisen while the plaintiff remained owner. The duty levy was upheld and the refund claim failed. en-us Fri, 10 Feb 1933 00:00:00 +0530 Tue, 11 Apr 2017 18:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191658 A statutory duty under the Cotton Duties Act was treated as assessable and recoverable even where the mill-owner failed to file the prescribed return, because the return was only a mode of assessment and not a condition of liability. In the absence of any express limitation period, accrued arrears could still be collected later, especially where the delay resulted from the assessee's own non-compliance. Liability also did not shift to a purchaser after sale of the factory, since the obligation had already arisen while the plaintiff remained owner. The duty levy was upheld and the refund claim failed. Case-Laws Income Tax Fri, 10 Feb 1933 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191658