that there was a difference
between provisional assessment under rule 9B and
payment of duty under protest in terms of rule 233B. In
this connection ... under protest and duty paid
under rule 9B. The duty paid under protest falls under
section 11B whereas duty paid under provisional
assessment falls under
while making the said payment an endorsement Was made on the challan
indicating payment under protest. It was further pointed out that after
making payment ... protest payment the conditions and circumstances mentioned in Rule 233 B
should be complied with, otherwise there could be no protest payment under
while making the said payment an endorsement Was made on the challan
indicating payment under protest. It was further pointed out that after
making payment ... protest payment the conditions and circumstances mentioned in Rule 233 B
should be complied with, otherwise there could be no protest payment under
Unni Krishnan, J.P. And Ors. Etc. Etc vs State Of Andhra Pradesh And Ors
plaintiff.
Paragraph 12 states that the plaintiff asked for payment
under protest to which the defendant was not agreeable.
Paragraph 13 mentions the enhanced rates
reference under
section 18 would be submitted: Provided that any person
admitted to be interested may receive such payment under
protest as to the sufficiency ... under section
18. It is open to a person, under the first proviso to section 31(2) , to
13
receive payment of compensation under protest
protest is
accepted, the officer disposing of the protest shall
immediately order the refund of whole or part of the money
paid under protest. Under ... under the provisions of the said Act.
Section 72 does not cover the right of a person making a
payment under protest to institute
time-barred debt can be recovered by resorting to recovery
proceedings under the Kerala Revenue Recovery Act of 1968.
In stating that the said ... Revenue Recovery Act, 1968 made it clear that a person
making payment under protest will have a right to institute a suit
for refund
Rajbala & Ors vs State Of Haryana & Ors on 10 December, 2015
Equivalent citations
memorandum of
payment, in the final bill there was an endorsement to the effect that
the appellant had accepted the payment under protest. This ... accepting the payment
without any reservation. The appellant specifically stated that he was
receiving the money 'under protest' which clearly amounted to
making
