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    <title>2007 (5) TMI 699 - Supreme Court</title>
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    <description>Compensation for trees cut or removed for laying electricity or telegraph lines must be assessed case by case under the Telegraph Act read with the Electricity Act. The assessment depends on the nature of the land affected, the length and position of the line, the extent of restriction on user, the value of the land, and the nature of the trees impacted. A rigid universal formula, including fixed return, annuity, or standard percentage methods, cannot be applied irrespective of the facts. The impugned uniform determinations were therefore unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=465767</link>
      <description>Compensation for trees cut or removed for laying electricity or telegraph lines must be assessed case by case under the Telegraph Act read with the Electricity Act. The assessment depends on the nature of the land affected, the length and position of the line, the extent of restriction on user, the value of the land, and the nature of the trees impacted. A rigid universal formula, including fixed return, annuity, or standard percentage methods, cannot be applied irrespective of the facts. The impugned uniform determinations were therefore unsustainable.</description>
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