https://www.taxtmi.com/caselaws?id=121664 Where a statute permits recovery of short-levied port charges by notice within two years of payment, a supplementary demand issued within that period remains valid. The clearing agent's difficulty in recovering the differential from importers or exporters does not extinguish the statutory liability created by the short levy. The applicable by-law required compliance with the Port Trust's charge structure and related conditions, and equitable considerations could not override the express recovery mechanism. The supplementary bills were therefore upheld and the challenge to the demand failed. en-us Thu, 29 Mar 2007 00:00:00 +0530 Wed, 01 Aug 2012 13:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121664 Where a statute permits recovery of short-levied port charges by notice within two years of payment, a supplementary demand issued within that period remains valid. The clearing agent's difficulty in recovering the differential from importers or exporters does not extinguish the statutory liability created by the short levy. The applicable by-law required compliance with the Port Trust's charge structure and related conditions, and equitable considerations could not override the express recovery mechanism. The supplementary bills were therefore upheld and the challenge to the demand failed. Case-Laws Indian Laws Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121664