https://www.taxtmi.com/caselaws?id=169525 A delegated power to levy cess under the Madras Sugar Factories Control Act, 1949 was treated as prospective unless the statute expressly authorised retrospective operation, so a levy for sugarcane crushed before the notification date could not stand. The notifications were construed by their plain language and statutory context as applying to the full crushing seasons named, not merely the post-publication period. Recovery of cess could proceed without a separate prior assessment or demand because the scheme required accounts, returns and payment within time, and sums payable under the provision were recoverable as arrears of land revenue. en-us Wed, 26 Aug 1959 00:00:00 +0530 Mon, 04 May 2015 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169525 A delegated power to levy cess under the Madras Sugar Factories Control Act, 1949 was treated as prospective unless the statute expressly authorised retrospective operation, so a levy for sugarcane crushed before the notification date could not stand. The notifications were construed by their plain language and statutory context as applying to the full crushing seasons named, not merely the post-publication period. Recovery of cess could proceed without a separate prior assessment or demand because the scheme required accounts, returns and payment within time, and sums payable under the provision were recoverable as arrears of land revenue. Case-Laws Indian Laws Wed, 26 Aug 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169525