https://www.taxtmi.com/caselaws?id=287638 A later notification that only identified the areas covered by an earlier enhancement of royalty was treated as clarificatory, because it did not change the mineral description or create a fresh levy. The Court applied the principle that a clarificatory or declaratory instrument ordinarily operates retrospectively when it explains an earlier provision or completes its operation. Accordingly, the enhanced royalty for boulder, gravel and shingle used for making chips was payable from the effective date of the earlier notification, not merely from the date of the later notification. en-us Tue, 31 Jan 2017 00:00:00 +0530 Fri, 20 Feb 2026 17:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287638 A later notification that only identified the areas covered by an earlier enhancement of royalty was treated as clarificatory, because it did not change the mineral description or create a fresh levy. The Court applied the principle that a clarificatory or declaratory instrument ordinarily operates retrospectively when it explains an earlier provision or completes its operation. Accordingly, the enhanced royalty for boulder, gravel and shingle used for making chips was payable from the effective date of the earlier notification, not merely from the date of the later notification. Case-Laws Indian Laws Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287638