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    <title>2013 (2) TMI 706 - KERALA HIGH COURT</title>
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    <description>Interest on abkari dues recoverable as arrears under the Revenue Recovery Act is described as arising under the revenue recovery scheme itself, because Section 6 expressly allows recovery of interest on the principal amount. The text contrasts this with Section 3 of the Interest Act and states that the liability to pay interest is governed by the Revenue Recovery Act rather than the Interest Act. It further notes that where money due to the State is retained for years, interest operates as reasonable compensation for the delay. On that basis, the demand for interest under the Revenue Recovery Act was upheld.</description>
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    <pubDate>Mon, 04 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 706 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=174594</link>
      <description>Interest on abkari dues recoverable as arrears under the Revenue Recovery Act is described as arising under the revenue recovery scheme itself, because Section 6 expressly allows recovery of interest on the principal amount. The text contrasts this with Section 3 of the Interest Act and states that the liability to pay interest is governed by the Revenue Recovery Act rather than the Interest Act. It further notes that where money due to the State is retained for years, interest operates as reasonable compensation for the delay. On that basis, the demand for interest under the Revenue Recovery Act was upheld.</description>
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      <pubDate>Mon, 04 Feb 2013 00:00:00 +0530</pubDate>
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