https://www.taxtmi.com/caselaws?id=288081 Section 23-A of the Punjab Agricultural Produce Markets Act was analysed as a measure aimed at preventing refund where a licensee had already recovered market fee from the next purchaser. It did not authorise a fresh or retrospective validation of the higher levy; instead, it operated only to bar retention-based refund claims and avoid unjust enrichment. The provision was also treated as valid in placing the burden on the licensee to prove that the fee had not been passed on, since that fact lay specially within the licensee's knowledge. The related bar on refund suits, decrees, and their enforcement was described as an ancillary consequence of the curtailed refund right. en-us Fri, 25 Nov 1983 00:00:00 +0530 Mon, 18 May 2020 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288081 Section 23-A of the Punjab Agricultural Produce Markets Act was analysed as a measure aimed at preventing refund where a licensee had already recovered market fee from the next purchaser. It did not authorise a fresh or retrospective validation of the higher levy; instead, it operated only to bar retention-based refund claims and avoid unjust enrichment. The provision was also treated as valid in placing the burden on the licensee to prove that the fee had not been passed on, since that fact lay specially within the licensee's knowledge. The related bar on refund suits, decrees, and their enforcement was described as an ancillary consequence of the curtailed refund right. Case-Laws Indian Laws Fri, 25 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288081