https://www.taxtmi.com/caselaws?id=171485 The Supreme Court rejected the preliminary objection on the limitation period for filing an appeal against the assessment of compensation under the Ceiling Act, upholding the District Judge's decision to condone the delay. The Court held that surcharge payable under the Surcharge Act constitutes land revenue and must be included in the assessment of compensation, contrary to the High Court's view. However, the local rate under the Local Rates Regulation was deemed distinct from land revenue and should be excluded from the assessment. The appeal was partly allowed, setting aside the High Court's judgment and remanding the matter for re-determination of compensation. 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 Supreme Court rejected the preliminary objection on the limitation period for filing an appeal against the assessment of compensation under the Ceiling Act, upholding the District Judge's decision to condone the delay. The Court held that surcharge payable under the Surcharge Act constitutes land revenue and must be included in the assessment of compensation, contrary to the High Court's view. However, the local rate under the Local Rates Regulation was deemed distinct from land revenue and should be excluded from the assessment. The appeal was partly allowed, setting aside the High Court's judgment and remanding the matter for re-determination of compensation. Case-Laws Indian Laws Fri, 24 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171485