https://www.taxtmi.com/caselaws?id=174191 An open and unqualified remand permits the authority to examine all issues arising in the assessment, not just the specific factual point identified in earlier proceedings. The text also explains that water drawn from a point found within a Government reservoir falls within an irrigation work under the Orissa Irrigation Act, 1959, including the reservoir area and land occupied for that purpose, and is therefore liable to water rate. On the facts discussed, the challenge to restriction of enquiry and the challenge to levy at penal rates both failed in light of the statutory scheme and concurrent factual findings. en-us Mon, 07 Sep 1998 00:00:00 +0530 Sat, 03 Oct 2015 11:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174191 An open and unqualified remand permits the authority to examine all issues arising in the assessment, not just the specific factual point identified in earlier proceedings. The text also explains that water drawn from a point found within a Government reservoir falls within an irrigation work under the Orissa Irrigation Act, 1959, including the reservoir area and land occupied for that purpose, and is therefore liable to water rate. On the facts discussed, the challenge to restriction of enquiry and the challenge to levy at penal rates both failed in light of the statutory scheme and concurrent factual findings. Case-Laws Indian Laws Mon, 07 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174191