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    <title>2009 (4) TMI 921 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=174111</link>
    <description>Government-controlled riverine land within a port area was held to include adjoining river surface and exposed riverbed used regularly and exclusively for berthing, mooring and repair operations. The 1992 and 1994 amendments to the Goa, Daman and Diu Ports Rules, 1983, which expressly authorised rental charges for such land, were within the rule-making power under the Indian Ports Act, 1908 and were not ultra vires. By contrast, the unamended Rules did not authorise rental charges for riverine land because they covered only open plots. Charges could not be demanded or recovered for any period before 3.3.1994, as the enabling amendment was not retrospective.</description>
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    <pubDate>Wed, 22 Apr 2009 00:00:00 +0530</pubDate>
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      <title>2009 (4) TMI 921 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=174111</link>
      <description>Government-controlled riverine land within a port area was held to include adjoining river surface and exposed riverbed used regularly and exclusively for berthing, mooring and repair operations. The 1992 and 1994 amendments to the Goa, Daman and Diu Ports Rules, 1983, which expressly authorised rental charges for such land, were within the rule-making power under the Indian Ports Act, 1908 and were not ultra vires. By contrast, the unamended Rules did not authorise rental charges for riverine land because they covered only open plots. Charges could not be demanded or recovered for any period before 3.3.1994, as the enabling amendment was not retrospective.</description>
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      <pubDate>Wed, 22 Apr 2009 00:00:00 +0530</pubDate>
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