https://www.taxtmi.com/caselaws?id=190027 A compulsory rice procurement arrangement could not be reopened by the State to recover sums already paid on the basis of an operative memorandum and procurement order acted upon by the administration. The statutory scheme under the Essential Commodities Act required payment for compulsory sales, and the State could not treat the completed payments as a mistake of law after taking the benefit of procurement. A later notification purporting to amend the procurement price from an earlier date was retrospective in substance and could not divest an accrued right to payment or justify recovery in the absence of statutory authority for retrospective subordinate legislation. The recoveries were therefore unsustainable. en-us Tue, 25 Nov 1997 00:00:00 +0530 Wed, 01 Feb 2017 12:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190027 A compulsory rice procurement arrangement could not be reopened by the State to recover sums already paid on the basis of an operative memorandum and procurement order acted upon by the administration. The statutory scheme under the Essential Commodities Act required payment for compulsory sales, and the State could not treat the completed payments as a mistake of law after taking the benefit of procurement. A later notification purporting to amend the procurement price from an earlier date was retrospective in substance and could not divest an accrued right to payment or justify recovery in the absence of statutory authority for retrospective subordinate legislation. The recoveries were therefore unsustainable. Case-Laws Indian Laws Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190027