https://www.taxtmi.com/caselaws?id=42831 Section 58A of the Bombay Prohibition Act, 1949 permits recovery of prohibition and excise supervision charges based on the cost of services rendered, and a retrospective revision of staff pay scales justifies recovery only of the resulting differential amount. The liability to pay arises from the licence conditions and statutory scheme, while the recoverable quantum varies with the revised expenditure. A demand issued after retrospective revision is not treated as unreasonably delayed merely because it relates back to an earlier period, where the additional liability arose only on the later revision of pay scales. The challenge to recovery of additional supervision charges therefore failed. en-us Wed, 12 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 15:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42831 Section 58A of the Bombay Prohibition Act, 1949 permits recovery of prohibition and excise supervision charges based on the cost of services rendered, and a retrospective revision of staff pay scales justifies recovery only of the resulting differential amount. The liability to pay arises from the licence conditions and statutory scheme, while the recoverable quantum varies with the revised expenditure. A demand issued after retrospective revision is not treated as unreasonably delayed merely because it relates back to an earlier period, where the additional liability arose only on the later revision of pay scales. The challenge to recovery of additional supervision charges therefore failed. Case-Laws Central Excise Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42831