https://www.taxtmi.com/caselaws?id=207353 The tariff clarification confined the reduced gross tonnage basis to port dues, because Chapter VI of the Major Port Trusts Act treated port dues separately from pilotage and berth hire charges; the clarification was therefore valid and not arbitrary. The limitation for short-levied charges under Section 56 had to be strictly applied within two years from payment, and earlier writ proceedings did not extend that period. Amounts outside the limitation period were not recoverable, so the demand had to be recomputed by excluding time-barred items, with only the balance remaining payable. en-us Wed, 27 Feb 2008 00:00:00 +0530 Wed, 30 Nov 2011 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207353 The tariff clarification confined the reduced gross tonnage basis to port dues, because Chapter VI of the Major Port Trusts Act treated port dues separately from pilotage and berth hire charges; the clarification was therefore valid and not arbitrary. The limitation for short-levied charges under Section 56 had to be strictly applied within two years from payment, and earlier writ proceedings did not extend that period. Amounts outside the limitation period were not recoverable, so the demand had to be recomputed by excluding time-barred items, with only the balance remaining payable. Case-Laws Indian Laws Wed, 27 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207353