support of
his contention that any payment made during DRI investigation is a payment
made under protest, has relied upon the following authorities:-
( a) Commissioner ... implies acceptance of liability making the future payment
difficult subject to strict statutory time limit. Payments under protest are
crucial for disputing coerced or incorrect
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 compensation or deposit of same
in Court : (1) On making an award under section 11 ,
the collector shall tender payment of the compensation ... 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 protest'
to later accepting it as full and final payment at 05:50 p.m. on the same day,
was voluntary, (ii) apart ... come out with any tangible reason for accepting the payment under protest,
(iii) it was admitted by the appellant that the issue essentially related
writing-Payment stating to
be in full and final settlement of a claim- Acceptance of the
payment with the reservation "under protest"- Payment
Respondents to
refund the amount paid
by the petitioner under
protest and to collect
payment for start-up
power under HT-IA for
drawal ... paid by the
petitioner under protest
and to collect payment
for drawal of power
during season and off-
season in terms of PPA
and applicable
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
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
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
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
