https://www.taxtmi.com/caselaws?id=307103 Irrigation restoration charges were held to depend on the date of water reservation or allocation, not on the later execution of a detailed agreement. The governing policy and circulars showed that the recoverable charge reflected expenditure already incurred for irrigation infrastructure, so a circular enhancing the maximum rate prospectively from 01.04.2009 could not apply to a reservation finalized on 12.12.2007. The later agreement and undertaking remained subordinate to the earlier allocation regime, and the representation did not create a fresh dispute on area. The revised rate was therefore inapplicable, and charges had to be levied at the earlier rate with interest. en-us Thu, 05 May 2016 00:00:00 +0530 Fri, 17 Mar 2023 21:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307103 Irrigation restoration charges were held to depend on the date of water reservation or allocation, not on the later execution of a detailed agreement. The governing policy and circulars showed that the recoverable charge reflected expenditure already incurred for irrigation infrastructure, so a circular enhancing the maximum rate prospectively from 01.04.2009 could not apply to a reservation finalized on 12.12.2007. The later agreement and undertaking remained subordinate to the earlier allocation regime, and the representation did not create a fresh dispute on area. The revised rate was therefore inapplicable, and charges had to be levied at the earlier rate with interest. Case-Laws Indian Laws Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307103