https://www.taxtmi.com/caselaws?id=192429 The 10 per cent deduction from octroi refunds could not survive after the Bombay Provincial Municipal Corporation Act, 1949 took effect, because the new Act's taxation scheme was exhaustive, did not authorise a tax on refund amounts, and the levy could not be supported as a fee without a valid standing order. The claimant who presented the receipted import bill and export certificate was entitled to maintain the suit, since the refund procedure recognised that claimant as the proper person to recover the full amount once the deduction was invalidated. The suit was also not time-barred, as an unauthorised deduction was not an act done under the Act for limitation protection. en-us Tue, 05 May 1964 00:00:00 +0530 Wed, 31 May 2017 19:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192429 The 10 per cent deduction from octroi refunds could not survive after the Bombay Provincial Municipal Corporation Act, 1949 took effect, because the new Act's taxation scheme was exhaustive, did not authorise a tax on refund amounts, and the levy could not be supported as a fee without a valid standing order. The claimant who presented the receipted import bill and export certificate was entitled to maintain the suit, since the refund procedure recognised that claimant as the proper person to recover the full amount once the deduction was invalidated. The suit was also not time-barred, as an unauthorised deduction was not an act done under the Act for limitation protection. Case-Laws Indian Laws Tue, 05 May 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192429