https://www.taxtmi.com/caselaws?id=113437 Statutory authority for charges on registration of life-insurance policy assignments was absent under the Insurance Act framework. The High Court treated the circular-imposed service charge as ultra vires because a delegated authority cannot create a fiscal levy through an administrative circular without express statutory power, even if the charge has a broad connection with the service rendered. The classification between family assignments, government bodies, LIC entities and finance organisations satisfied Article 14 because it had an intelligible differentia and rational nexus with recovering administrative costs. However, the unauthorised levy infringed Articles 19(1)(g) and 300A, and the circular was invalid insofar as it imposed assignment-registration charges. en-us Wed, 19 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113437 Statutory authority for charges on registration of life-insurance policy assignments was absent under the Insurance Act framework. The High Court treated the circular-imposed service charge as ultra vires because a delegated authority cannot create a fiscal levy through an administrative circular without express statutory power, even if the charge has a broad connection with the service rendered. The classification between family assignments, government bodies, LIC entities and finance organisations satisfied Article 14 because it had an intelligible differentia and rational nexus with recovering administrative costs. However, the unauthorised levy infringed Articles 19(1)(g) and 300A, and the circular was invalid insofar as it imposed assignment-registration charges. Case-Laws Companies Law Wed, 19 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113437