TMI Blog1937 (1) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... nicipal Council for refund of payment of profession tax for the periods 1926 to 1930. 2. Before us, the only point for decision, which goes to the root of the whole matter, is this. It is contended by the earned Counsel for the Municipality that this suit does not lie because the payments sought to be recovered were voluntary payments and such voluntary payments being in the nature of a gift ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord is understood in a matter of this sort and that so far from showing that they were made under protest the very circumstances set out by the learned Judge emphasise that they were voluntary payments. It is quite clear that the respondent preferred the procedure provided by the Act by way of appeal and however dissatisfied with the result he thought fit to go on making payments for four years un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of compulsion Lord Reading, C. J:, at page 118 says: If a person pays money, which he is not bound to pay, under the compulsion of urgent and pressing necessity or of seizure, actual or threatened, of his goods he can recover it as money had and received. 3. It will be observed that the compulsion is of urgent and pressing necessity or of seizure, actual or threatened. As to what is actu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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