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TMI Blog1964 (4) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... untarily 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 Motors case A.I.R. 1953 S.C. 252; 4 S.T.C. 133. was the law of the land. There is no dispute that the transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 two quarters in question by the Sales Tax Authorities, but when he subsequently applied for refund, his appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund, 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 was passed. He therefore claimed a right of refund under the main portion of section 14 of the Orissa Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the general law subject of course to the rules of limitation as laid down in the Limitation Act. As pointed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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