https://www.taxtmi.com/caselaws?id=275494 Omission of a subordinate rule does not extinguish liabilities accrued while the rule was in force, so recovery for short-lifting under Rule 14(2) remained enforceable for the relevant past periods. The levy was treated as a compensatory fiscal charge or liquidated damages, not a penal consequence requiring prosecution-style safeguards, and the later deletion of the rule did not remove the authority's power to quantify and recover the amount. A challenge based on prior hearing and arbitrariness also failed: the uniform rate per bulk litre was treated as a legislative measure, while objections were left open only on arithmetical computation of the demand. en-us Fri, 18 Aug 2017 00:00:00 +0530 Fri, 05 Oct 2018 07:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275494 Omission of a subordinate rule does not extinguish liabilities accrued while the rule was in force, so recovery for short-lifting under Rule 14(2) remained enforceable for the relevant past periods. The levy was treated as a compensatory fiscal charge or liquidated damages, not a penal consequence requiring prosecution-style safeguards, and the later deletion of the rule did not remove the authority's power to quantify and recover the amount. A challenge based on prior hearing and arbitrariness also failed: the uniform rate per bulk litre was treated as a legislative measure, while objections were left open only on arithmetical computation of the demand. Case-Laws VAT and Sales Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275494