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Imposition of levy

(Querist) 04 February 2010 This query is : Open 

Can a royalty (or any tax or fee) be imposed, for the first time, without the authority of law or a notification not having the force of law (i.e. through a mere executive decision)? If not, continued payment of the levy for more than three decades would be held out as an estoppel or limitation for seeking relief from the Court?


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