https://www.taxtmi.com/caselaws?id=167212 Airport lessees had no authority to levy and collect development fees under Section 22A on the basis of Central Government approval letters, because the power to impose this statutory levy did not pass with the lease and the relevant airport development functions remained statutory functions of the Airports Authority. The levy also failed for want of lawful rate fixation: before the 2008 amendment, the fee had to be prescribed under the statute, and after the amendment for major airports it had to be determined by the Regulatory Authority; in both situations, mere approval letters were insufficient. The lessees were required to account to the Airports Authority for collections and ensure use only for the permitted statutory purpose. en-us Tue, 26 Apr 2011 00:00:00 +0530 Mon, 22 Dec 2025 14:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167212 Airport lessees had no authority to levy and collect development fees under Section 22A on the basis of Central Government approval letters, because the power to impose this statutory levy did not pass with the lease and the relevant airport development functions remained statutory functions of the Airports Authority. The levy also failed for want of lawful rate fixation: before the 2008 amendment, the fee had to be prescribed under the statute, and after the amendment for major airports it had to be determined by the Regulatory Authority; in both situations, mere approval letters were insufficient. The lessees were required to account to the Airports Authority for collections and ensure use only for the permitted statutory purpose. Case-Laws Indian Laws Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167212