https://www.taxtmi.com/caselaws?id=313254 Enhanced royalty under the 24.3.2001 notification could not be recovered for any period before the relevant area was separately notified on 26.12.2001. The Court treated the separate area notification as a condition for lawful operation of the higher rate and held that charging the enhanced liability earlier would give the notification impermissible retrospective effect. The higher royalty therefore became payable only from 26.12.2001, and the pre-26.12.2001 demand was set aside while liability from that date was maintained. en-us Fri, 21 Aug 2009 00:00:00 +0530 Wed, 03 Apr 2024 11:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313254 Enhanced royalty under the 24.3.2001 notification could not be recovered for any period before the relevant area was separately notified on 26.12.2001. The Court treated the separate area notification as a condition for lawful operation of the higher rate and held that charging the enhanced liability earlier would give the notification impermissible retrospective effect. The higher royalty therefore became payable only from 26.12.2001, and the pre-26.12.2001 demand was set aside while liability from that date was maintained. Case-Laws Indian Laws Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313254