https://www.taxtmi.com/caselaws?id=279472 The Court upheld the lower court's decision, ruling against the Plaintiff's claim for a refund based on Rent Control proceedings. The interpretation of "residence" was limited to residential buildings, excluding non-residential use like a cinema theatre. The doctrine of unjust enrichment was deemed inapplicable to voluntary payments made under a clear contractual obligation. As a result, the appeal was dismissed with costs. en-us Mon, 06 Feb 1956 00:00:00 +0530 Tue, 19 Mar 2019 10:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279472 The Court upheld the lower court's decision, ruling against the Plaintiff's claim for a refund based on Rent Control proceedings. The interpretation of "residence" was limited to residential buildings, excluding non-residential use like a cinema theatre. The doctrine of unjust enrichment was deemed inapplicable to voluntary payments made under a clear contractual obligation. As a result, the appeal was dismissed with costs. Case-Laws Indian Laws Mon, 06 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279472