https://www.taxtmi.com/caselaws?id=195483 Statutory stowing assistance payable under the Coal Mines (Conservation and Development) Act, 1974 could not be withheld or appropriated against royalty arrears arising under a separate mining lease, because neither the statute nor any contract authorised such adjustment. Legal set-off and equitable set-off were unavailable where the cross-demands did not arise from the same transaction, and the assistance was earmarked for a public conservation and safety purpose. The Central Government was therefore required to release the assistance and could pursue royalty dues only through other lawful means. en-us Wed, 10 Mar 2004 00:00:00 +0530 Sat, 22 Jun 2024 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195483 Statutory stowing assistance payable under the Coal Mines (Conservation and Development) Act, 1974 could not be withheld or appropriated against royalty arrears arising under a separate mining lease, because neither the statute nor any contract authorised such adjustment. Legal set-off and equitable set-off were unavailable where the cross-demands did not arise from the same transaction, and the assistance was earmarked for a public conservation and safety purpose. The Central Government was therefore required to release the assistance and could pursue royalty dues only through other lawful means. Case-Laws Indian Laws Wed, 10 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195483