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1957 (2) TMI 45 - ORISSA HIGH COURTExtract: ....... of refund exceeds his pecuniary jurisdiction. 15.. I would, therefore, reject the claim for refund in O.J.C. Nos. 184 and 185 of 1955 as time-barred. I would allow the claim for refund in O.J.C. Nos. 186 of 1955, 187 of 1955 and 188 of 1955. Both parties will bear their own costs of these applications. DAS, J.-I agree. Applications partly allowed.
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