https://www.taxtmi.com/caselaws?id=174523 Compensation for fruit-bearing trees surrendered under the Andhra Pradesh Land Reforms ceiling law is to be computed according to the plain terms of the statute, rules, and notified seignorage rates. Where the notification states that the rate is per tree per year and assumes a 30-year yield period, compensation must cover the remaining productive life of the trees, not merely one year. The governing principle is that clear statutory language cannot be rewritten by interpretation, and no words may be added to or subtracted from an unambiguous provision. On that basis, trees already 12 years old attracted compensation for the balance 18 years. en-us Mon, 13 Feb 2006 00:00:00 +0530 Wed, 25 Nov 2015 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174523 Compensation for fruit-bearing trees surrendered under the Andhra Pradesh Land Reforms ceiling law is to be computed according to the plain terms of the statute, rules, and notified seignorage rates. Where the notification states that the rate is per tree per year and assumes a 30-year yield period, compensation must cover the remaining productive life of the trees, not merely one year. The governing principle is that clear statutory language cannot be rewritten by interpretation, and no words may be added to or subtracted from an unambiguous provision. On that basis, trees already 12 years old attracted compensation for the balance 18 years. Case-Laws Indian Laws Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174523