https://www.taxtmi.com/caselaws?id=169629 An amendment reducing compensation for mines and minerals was held prospective because it altered substantive rights and contained no clear retrospective language, so the unamended compensation provision continued to govern amounts already payable. The final compensation assessment roll also could not be reopened under correction or fresh-assessment provisions, as the compensation had been accepted without protest and the statutory conditions for reopening were absent. Although the refund direction was challenged on jurisdictional grounds, it was left undisturbed because setting it aside would have restored an illegal excess payment already made. en-us Thu, 07 Oct 1999 00:00:00 +0530 Tue, 28 Apr 2015 12:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169629 An amendment reducing compensation for mines and minerals was held prospective because it altered substantive rights and contained no clear retrospective language, so the unamended compensation provision continued to govern amounts already payable. The final compensation assessment roll also could not be reopened under correction or fresh-assessment provisions, as the compensation had been accepted without protest and the statutory conditions for reopening were absent. Although the refund direction was challenged on jurisdictional grounds, it was left undisturbed because setting it aside would have restored an illegal excess payment already made. Case-Laws Indian Laws Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169629