https://www.taxtmi.com/caselaws?id=99386 Registration of motor spirit dealers was upheld as a valid revenue-control measure because it formed part of the machinery for assessing and collecting tax, identified taxable dealers, and regulated business without prohibiting it. The Court held that section 4(1) imposed only a regulatory condition and was a reasonable restriction under Article 19(6). Suspension or cancellation of registration for non-payment or fraudulent evasion of tax was also sustained, as section 4(6) and rule 14 operated as coercive measures to secure public revenue and were not shown to be more restrictive than necessary. The statutory scheme governing registration and cancellation was therefore valid. en-us Thu, 30 Mar 1961 00:00:00 +0530 Sat, 21 Sep 2024 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99386 Registration of motor spirit dealers was upheld as a valid revenue-control measure because it formed part of the machinery for assessing and collecting tax, identified taxable dealers, and regulated business without prohibiting it. The Court held that section 4(1) imposed only a regulatory condition and was a reasonable restriction under Article 19(6). Suspension or cancellation of registration for non-payment or fraudulent evasion of tax was also sustained, as section 4(6) and rule 14 operated as coercive measures to secure public revenue and were not shown to be more restrictive than necessary. The statutory scheme governing registration and cancellation was therefore valid. Case-Laws VAT / Sales Tax Thu, 30 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99386