https://www.taxtmi.com/caselaws?id=195252 A refund of luxury tax under the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 was not available where the petitioners had filed monthly returns, paid tax on that basis, and those returns had been accepted by the competent authority. The challenge was made years later on the basis that liability should have been computed differently on actual occupancy, but the Court held the payments were neither mistaken nor involuntary. As refund relief was governed by section 12 and the claim did not fall within that provision, the refusal to grant refund was upheld and the writ petition failed. en-us Wed, 18 Dec 2013 00:00:00 +0530 Tue, 24 Oct 2017 10:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195252 A refund of luxury tax under the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 was not available where the petitioners had filed monthly returns, paid tax on that basis, and those returns had been accepted by the competent authority. The challenge was made years later on the basis that liability should have been computed differently on actual occupancy, but the Court held the payments were neither mistaken nor involuntary. As refund relief was governed by section 12 and the claim did not fall within that provision, the refusal to grant refund was upheld and the writ petition failed. Case-Laws Companies Law Wed, 18 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195252