https://www.taxtmi.com/caselaws?id=171485 The SC held that surcharge payable under the Assam Land Revenue and Land (Surcharge) Act, 1970 forms part of land revenue because it is an additional levy attached to the underlying revenue and retains that character for compensation under Section 12 of the Assam Fixation of Ceiling on Land Holdings Act, 1956. It further held that local rate under the Assam Local Rates Regulation is not land revenue, because it is imposed for a distinct local purpose and remains a cess-like impost despite being recoverable as arrears of land revenue. Compensation was to be recomputed by including surcharge and excluding local rate. en-us Fri, 24 Jan 1992 00:00:00 +0530 Tue, 21 Jul 2015 18:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171485 The SC held that surcharge payable under the Assam Land Revenue and Land (Surcharge) Act, 1970 forms part of land revenue because it is an additional levy attached to the underlying revenue and retains that character for compensation under Section 12 of the Assam Fixation of Ceiling on Land Holdings Act, 1956. It further held that local rate under the Assam Local Rates Regulation is not land revenue, because it is imposed for a distinct local purpose and remains a cess-like impost despite being recoverable as arrears of land revenue. Compensation was to be recomputed by including surcharge and excluding local rate. Case-Laws Indian Laws Fri, 24 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171485