1964 (4) TMI 102

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....for the issue of an order to the Sales Tax Authorities, directing them to refund certain amounts paid voluntarily by the petitioner by way of sales tax for the two quarters ending 30th June, 1953, and 30th September, 1953. The payments were actually made on 10th April, 1954, and 27th May, 1954. At the time of payment of the said taxes, the principle laid down by the Supreme Court in the United Mot....

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....away the effect of the judgment of the Supreme Court in Bengal Immunity caseA.I.R. 1955 S.C. 661; 6 S.T.C. 446. The petitioner however contended that the aforesaid Validation Act will not apply to the facts of the present case, but we do not wish to express any opinion on this question now. 2.. It is admitted that no assessment order was formally made against the petitioner in respect of the tw....

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....rt. The proviso to that section however prescribes a special period of limitation for such application for refund, viz., 24 months from the date on which the order of assessment was passed, or 12 months of the final order passed on appeal, revision, review, or reference, whichever is later. Mr. Bhattacharjee urged that the proviso has no application here because admittedly no order of assessment w....

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.... Authorities. The petitioner cannot therefore claim any right of refund under the provisions of section 14. 5.. Mr. Bhattacharjee has not been able to invite our attention to any other provision in the Sales Tax Act or in the Sales Tax Rules, under which a right of refund can be claimed where a tax is voluntarily paid before an order of assessment is passed. This right, if any, will come under ....