https://www.taxtmi.com/caselaws?id=276774 A municipal levy imposed on the manager of a cotton pressing factory was treated as a tax on trade because its true character, not its calculation by bales pressed, determined its constitutional validity; the levy could not be imposed above the prescribed ceiling. The claim for refund of tax paid under protest was barred because the suit was brought long after the cause of action arose, and the levy was made under colour of authority in execution or intended execution of the municipal Act, so the statutory notice and limitation bar applied. The declaration on the ceiling was retained, but refund and injunction relief were set aside. en-us Tue, 10 Sep 1957 00:00:00 +0530 Sat, 17 Nov 2018 10:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276774 A municipal levy imposed on the manager of a cotton pressing factory was treated as a tax on trade because its true character, not its calculation by bales pressed, determined its constitutional validity; the levy could not be imposed above the prescribed ceiling. The claim for refund of tax paid under protest was barred because the suit was brought long after the cause of action arose, and the levy was made under colour of authority in execution or intended execution of the municipal Act, so the statutory notice and limitation bar applied. The declaration on the ceiling was retained, but refund and injunction relief were set aside. Case-Laws Indian Laws Tue, 10 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276774