MVAT
returns under protest. This revision was done without prejudice
to the petitioner's rights and contentions and under protest. It is
the petitioner ... argument of
Mr. Sridharan is accepted, it would mean that a payment under
protest made at the time of investigation to avoid tax liability
duty under protest and
payment of duty under provisional assessment are both
"on account" payments under the Act. We do not find ... duty paid under protest falls under
Section 11-B whereas duty paid under provisional
assessment falls under Rule 9-B. That Section 11-B deals
received under Section 200A , the aforesaid view will
not permit the deductor to reopen the said question unless he has made
payment under protest. (Para ... under section 200A , the aforesaid view will not permit the
deductor to re-open the said question unless he has made payment under
protest
received under Section 200A , the aforesaid
view will not permit the deductor to reopen the said question unless
he has made payment under protest. (Para ... received
under Section 200A , the aforesaid view will not permit the
deductor to reopen the said question unless he has made
payment under protest
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
respondent communicated on April 2, 2014 accepting the
payment schedule under protest subject to final measurements of
the plot. Such communication reads as under ... letter dt.
21/03/2014, we accept the payment schedule, under
Protest subject to the final measurement of the plots.
We are enclosing herewith
case that it is paid under protest
and on the contrary payment towards excise ... duty was
voluntary and not under any protest. Even for payment
made under protest also one has to apply in prescribed
form under the enactment
payment of fee under
Section 234E was provided but, it did not provide for making of demand of such fee
under Section 200A payable under ... received under Section 200A , the aforesaid view will not
permit the deductor to reopen the said question unless he has made payment under
protest
under Section 200A for computation
and intimation for the payment of fee under Section 234E could
not be made in purported exercise of power under ... received
under Section 200A, the aforesaid view will not permit the
deductor to reopen the said question unless he has made
payment under protest
payment of fee under Section 234E was
provided but, it did not provide for making of demand of such
fee under Section 200A payable under ... received
under Section 200A, the aforesaid view will not permit the
deductor to reopen the said question unless he has made
payment under protest
