Court Rules: Tax Payments Must Follow Legal Procedures; Coerced Payments Invalid, Cheque to be Returned to Petitioner.

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....Recovery of tax dues by coercion - Unless the liability attains finality through legal process, i.e. except through procedure established by law, the respondents have not right to demand the tax - the cheque could not been given voluntarily - first respondent is directed to return the petitioner's cheque - HC....