TMI BlogRefund alongwith Interest - amount deposited during search proceedings - If tax is collected without any...Refund alongwith Interest - amount deposited during search proceedings - If tax is collected without any authority of law, the same would amount to depriving a person of his property without any authority of law and would infringe his right under Article 300 A of the Constitution of India as well. In the present case, no receipt was given by the Proper Officer after accepting the impugned amount - Thus, the amount deposited by the petitioner under protest were liable to be refunded, as the petitioner has been deprived of his right. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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