Example sentences of "[prep] an ultra [no cls] " in BNC.
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| 1 | In Steele v. Williams , the judgment of Martin B. was certainly on the basis that the money , having been the subject of an ultra vires demand by a public officer , was as such recoverable . |
| 2 | In consequence , the courts came to limit the cases in which recovery of an ultra vires impost was allowed to cases where there had been an extraction colore officii . |
| 3 | If the principle does exist that tax paid on a demand from the Crown when the tax was the subject of an ultra vires demand can be recovered as money had and received then , in my view , it is for the courts to declare it . |
| 4 | La Forest J. who delivered the leading judgment on behalf of the majority concluded , at p. 196 , that : ‘ the rule should be against recovery of ultra vires taxes , at least in the case of unconstitutional statutes ’ and went on , at p. 199 , to reject the proposition that payment under an ultra vires statute constituted compulsion . |
| 5 | He also sought to draw a distinction between an unlawful demand made under an ultra vires instrument and one made under an intra vires instrument which was misconstrued or misapplied . |
| 6 | A demand by such an authority under an ultra vires regulation is no more or no less unlawful than a demand under a valid regulation which does not apply to the situation in which the demand is made . |
| 7 | One stream is founded on the concept that money paid under an ultra vires demand for a tax or other impost has been paid without consideration . |
| 8 | By abusing its power , it acts in an ultra vires manner . |
| 9 | Money paid by a citizen to a public authority in the form of taxes or other levies paid pursuant to an ultra vires demand by the authority was therefore held to be prima facie recoverable by the citizen as of right . |
| 10 | Held , dismissing the appeal ( Lord Keith of Kinkel and Lord Jauncey of Tullichettle dissenting ) , that although the common law had previously only admitted recovery of money exacted under an unlawful demand by a public authority where the payment had been made under a mistake of fact or under limited categories of compulsion , which did not apply to the payments by the building society , the nature of a demand for tax or similar impost on the citizen by the state , with the perceived economic and social consequences of non-payment stemming from the inequality of the parties ' respective positions , and the unjust enrichment falling on the state where the citizen paid an unlawful demand to avoid those consequences , warranted a reformulation of the law of restitution so as to recognise a prima facie right of recovery based solely on payment of money pursuant to an ultra vires demand by a public authority ; and that , accordingly , since the building society 's claim fell outside the statutory framework governing repayment of overpaid tax , it was entitled at common law to repayment of the sums from the dates of payments and to interest in respect thereof pursuant to section 35A of the Supreme Court Act 1981 ( post , pp. 384H , 387D , F–G , 389B , 390F — 391C , E–F , 392E , 396C , 414B–C , F–G , 415E–F , 416A–B , 417B , 418A–C , E–F , 421D–F , G ) . |
| 11 | But a formidable argument has been developed in recent years by leading academic lawyers that this stream of authority should be the subject of reinterpretation to reveal a different line of thought pointing to the conclusion that money paid to a public authority pursuant to an ultra vires demand should be repayable , without the necessity of establishing compulsion , on the simple ground that there was no consideration for the payment . |
| 12 | 52 shows that , in circumstances similar to those of the Wilts United Dairies case , recovery could be , and indeed there was , founded upon compulsion and not upon the simple fact that the money was paid pursuant to an ultra vires demand : see [ 1925 ] 1 K.B . |
| 13 | I agree that there appears to be a widely held view that some limit has to be placed upon the recovery of taxes paid pursuant to an ultra vires demand . |
| 14 | I would therefore hold that money paid by a citizen to a public authority in the form of taxes or other levies paid pursuant to an ultra vires demand by the authority is prima facie recoverable by the citizen as of right . |
| 15 | My Lords , in this case your Lordships are all agreed that , as the law at present stands , tax paid under protest in response to an ultra vires demand is not recoverable at common law . |