Refund available for amount collected against unconstitutional levy

Jaganadhan Vs State of Kerala (Kerala High Court) Facts- The Government of Kerala amended the Conservation of Paddy Land and Wetland Act, 2008 by introducing Section 27A, whereby applications for user of unnotified land for other purposes was permitted. A fee was prescribed for granting permission for such user. On 25.7.2021, the Government issued a Circular whereby a cut off date was fixed for applications seeking permissions for user of unnotified lands for other purposes. The Circular was challenged before this Court and a Division Bench of this Court in its judgment in Baby v. District Col...