KIRPAL SINGH DUGGAL vs MUNICIPAL BOARD, GHAZIABAD

The Supreme Court held that the procedural rules requiring an application for refund within six months under Section 157(3) of the U.P. Municipalities Act, 1916, do not constitute a condition precedent barring the jurisdiction of the Civil Court. The Court clarified that if the Municipality declines to refund due to non-compliance with procedural requirements, the claimant can still seek judicial assistance to prove entitlement to the refund. The appeal was allowed, overturning the decisions of the Civil Judge and the High Court, which had restricted the claim based on procedural grounds.