Case Law Details
Case Name : H.M. Leisure Vs State of West Bengal (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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H.M. Leisure Vs State of West Bengal (Calcutta High Court)
It is trite law that when an appeal provision has been provided under the statute, the Authorities are not allowed to recover the amount payable unless there are extenuating circumstances. In the present case the dispute is with regard to classification issue, and therefore, I am of the view, the authorities have acted in haste in recovering the entire amount within the period of three months wherein there is a provision of appeal under Section 112
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