https://www.taxtmi.com/caselaws?id=24623 A return filed without prior payment of the tax due and without the prescribed treasury receipt was treated as non est and could not validly initiate assessment proceedings. The Court held that such a defective voluntary return did not satisfy the mandatory statutory preconditions for assessment, so the assessment and demand notices founded on it could not stand. It also held that tax deposited under the invalid assessment was refundable, since sums collected without authority of law fall within the refund provision and are governed by restitution, unjust enrichment, and the constitutional rule that tax may be levied or collected only by authority of law. en-us Tue, 27 Oct 1987 00:00:00 +0530 Wed, 04 Sep 2013 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24623 A return filed without prior payment of the tax due and without the prescribed treasury receipt was treated as non est and could not validly initiate assessment proceedings. The Court held that such a defective voluntary return did not satisfy the mandatory statutory preconditions for assessment, so the assessment and demand notices founded on it could not stand. It also held that tax deposited under the invalid assessment was refundable, since sums collected without authority of law fall within the refund provision and are governed by restitution, unjust enrichment, and the constitutional rule that tax may be levied or collected only by authority of law. Case-Laws Income Tax Tue, 27 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24623