https://www.taxtmi.com/forum/issue?id=4547 Charges levied by a port authority for services and godown accommodation are statutory liabilities, not rent, and are governed by the limitation rule applicable to statutory obligations rather than the shorter rent limitation. Each component of a composite claim is subject to limitation as of its accrual; payments must be appropriated to the earliest accrued liabilities, so only amounts that accrued within the applicable limitation period remain enforceable. en-us Tue, 21 Aug 2012 11:11:02 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4547 Charges levied by a port authority for services and godown accommodation are statutory liabilities, not rent, and are governed by the limitation rule applicable to statutory obligations rather than the shorter rent limitation. Each component of a composite claim is subject to limitation as of its accrual; payments must be appropriated to the earliest accrued liabilities, so only amounts that accrued within the applicable limitation period remain enforceable. Discussion-Forum Indian Laws Tue, 21 Aug 2012 11:11:02 +0530 https://www.taxtmi.com/forum/issue?id=4547