https://www.taxtmi.com/caselaws?id=81457 The charging schedule under the Indian Ports Act was construed to use "ton" as net registered tonnage, because the statutory definition governed the levy and the procedural tonnage-measuring provision could not change the basis of assessment. A notification substituting gross registered tonnage therefore exceeded the executive's power and was invalid to that extent. Because the excess port dues were collected under an ultra vires levy and paid under protest, the payers were entitled to restitution of the excess amount. en-us Thu, 25 May 1989 00:00:00 +0530 Fri, 24 Jun 2011 18:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81457 The charging schedule under the Indian Ports Act was construed to use "ton" as net registered tonnage, because the statutory definition governed the levy and the procedural tonnage-measuring provision could not change the basis of assessment. A notification substituting gross registered tonnage therefore exceeded the executive's power and was invalid to that extent. Because the excess port dues were collected under an ultra vires levy and paid under protest, the payers were entitled to restitution of the excess amount. Case-Laws Customs Thu, 25 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81457