https://www.taxtmi.com/caselaws?id=367101 A housing society cannot retain an amount collected beyond the permissible transfer fee merely by labelling it a donation. Where the payer is financially vulnerable, the society occupies a dominant position, the recovered sum exceeds the admitted ceiling, and the payment is promptly challenged, the surrounding circumstances show coercion rather than voluntary payment. The amount is therefore refundable in restitution, with interest. On the facts stated, the Rs. 5,00,000 transfer-related payment was treated as coerced rather than a voluntary donation, and the refund order with reduced interest was maintained. en-us Fri, 31 Aug 2018 00:00:00 +0530 Fri, 14 Sep 2018 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367101 A housing society cannot retain an amount collected beyond the permissible transfer fee merely by labelling it a donation. Where the payer is financially vulnerable, the society occupies a dominant position, the recovered sum exceeds the admitted ceiling, and the payment is promptly challenged, the surrounding circumstances show coercion rather than voluntary payment. The amount is therefore refundable in restitution, with interest. On the facts stated, the Rs. 5,00,000 transfer-related payment was treated as coerced rather than a voluntary donation, and the refund order with reduced interest was maintained. Case-Laws Indian Laws Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367101