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    <title>1955 (2) TMI 20 - Supreme Court</title>
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    <description>A pre-existing limit on land revenue must be clearly established: the Foras Act was read as confining assessment to the rent then payable, but land acquisition did not extinguish the Government&#039;s separate prerogative to assess land to revenue. The Crown sale deed also did not create revenue-free tenure, because it expressly subjected the lands to cesses, taxes, rates, assessments, dues and duties. The earlier Foras tenure did not revive after acquisition and absolute sale, and no implied statutory exemption arose after repeal of the Foras Act. On that footing, the Government&#039;s assessment notices were valid.</description>
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    <pubDate>Mon, 28 Feb 1955 00:00:00 +0530</pubDate>
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      <title>1955 (2) TMI 20 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=193504</link>
      <description>A pre-existing limit on land revenue must be clearly established: the Foras Act was read as confining assessment to the rent then payable, but land acquisition did not extinguish the Government&#039;s separate prerogative to assess land to revenue. The Crown sale deed also did not create revenue-free tenure, because it expressly subjected the lands to cesses, taxes, rates, assessments, dues and duties. The earlier Foras tenure did not revive after acquisition and absolute sale, and no implied statutory exemption arose after repeal of the Foras Act. On that footing, the Government&#039;s assessment notices were valid.</description>
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      <pubDate>Mon, 28 Feb 1955 00:00:00 +0530</pubDate>
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