https://www.taxtmi.com/caselaws?id=192660 Liability to profession tax under the District Municipalities Act turned on whether the firm had its principal office within municipal limits; on the facts, Tuticorin was only one local centre of operations, so the firm was not treated as liable. On recoverability of tax payments, only payments made under real compulsion or duress can be reclaimed. A statutory demand notice, even with a threat of distraint and a right of appeal, does not by itself make payment involuntary. Payments made without objection in the ordinary course were treated as voluntary, while a payment expressly made under protest was treated differently and recoverable. en-us Mon, 13 Nov 1933 00:00:00 +0530 Fri, 09 Jun 2017 17:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192660 Liability to profession tax under the District Municipalities Act turned on whether the firm had its principal office within municipal limits; on the facts, Tuticorin was only one local centre of operations, so the firm was not treated as liable. On recoverability of tax payments, only payments made under real compulsion or duress can be reclaimed. A statutory demand notice, even with a threat of distraint and a right of appeal, does not by itself make payment involuntary. Payments made without objection in the ordinary course were treated as voluntary, while a payment expressly made under protest was treated differently and recoverable. Case-Laws Indian Laws Mon, 13 Nov 1933 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192660