https://www.taxtmi.com/caselaws?id=301910 Municipal octroi power remained subject to the Government of India Resolutions of 6 November 1868 and 24 April 1899, so sea-borne goods were exempt and any levy above the prescribed limit was unlawful. A refund claim for sums illegally collected was treated as one for specific money wrongfully received, not as compensation or damages; Article 62 of the Limitation Act, 1877 therefore applied. The shorter limitation under Article 2, which governs compensation claims for acts done under an enactment, did not bar the suit. The plaintiff company succeeded on both issues. en-us Thu, 17 Mar 1910 00:00:00 +0530 Tue, 26 Apr 2022 17:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301910 Municipal octroi power remained subject to the Government of India Resolutions of 6 November 1868 and 24 April 1899, so sea-borne goods were exempt and any levy above the prescribed limit was unlawful. A refund claim for sums illegally collected was treated as one for specific money wrongfully received, not as compensation or damages; Article 62 of the Limitation Act, 1877 therefore applied. The shorter limitation under Article 2, which governs compensation claims for acts done under an enactment, did not bar the suit. The plaintiff company succeeded on both issues. Case-Laws Indian Laws Thu, 17 Mar 1910 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301910