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
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
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
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
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 ... deductor to reopen the said question unless he has
made payment under protest."
6. In view of the above, respectfully following 'Shri
Fatehraj
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
charge on that land on the crops, rents and profits thereof. 58. Payment of land revenue.
- Land revenue shall be payable at such times ... section shall prejudice the right of such person to make payment under protest and to question the correctness of the account in separate proceedings before
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
apply. Para 104 of the said judgment does
not deal with payment under protest. In the light of what
is stated herein ... protest. As stated
above, there is a difference under the Act between
payment of duty under protest on one hand and refund
consequent upon finalization
