https://www.taxtmi.com/caselaws?id=175108 Terminal charges fixed by Central Government notification under the Indian Railways Act, 1890 were treated as standardized statutory charges for stations, sidings and allied railway facilities, not as a separate levy open to re-assessment. The expression "in respect of" in the definition of terminals was construed to cover charges for provision of the facilities, not only actual use by a particular consignor. On that basis, terminal charges remained leviable even where every facility was not personally used, and carriage up to the station platform did not exhaust the Railway Administration's entitlement where siding and haulage formed part of terminal service. The Tribunal therefore had no jurisdiction under section 41(1)(i) to reduce or question the reasonableness of the levy. en-us Tue, 09 Feb 1960 00:00:00 +0530 Fri, 06 Nov 2015 15:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175108 Terminal charges fixed by Central Government notification under the Indian Railways Act, 1890 were treated as standardized statutory charges for stations, sidings and allied railway facilities, not as a separate levy open to re-assessment. The expression "in respect of" in the definition of terminals was construed to cover charges for provision of the facilities, not only actual use by a particular consignor. On that basis, terminal charges remained leviable even where every facility was not personally used, and carriage up to the station platform did not exhaust the Railway Administration's entitlement where siding and haulage formed part of terminal service. The Tribunal therefore had no jurisdiction under section 41(1)(i) to reduce or question the reasonableness of the levy. Case-Laws Indian Laws Tue, 09 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175108