1987 (12) TMI 3 - SUPREME COURT

Tax collected without the authority of law. Indeed, the appellant had to pay the tax in view of the notices which were without jurisdiction - assessment was made was without jurisdiction. In the premises, it is manifest that the respondents had no authority to retain the money collected without the authority of law and as such the money was liable to be refunded - in an application under article 226 of the Constitution, the court should have directed refund.