https://www.taxtmi.com/caselaws?id=168752 Regulatory fee validity requires a broad and reasonable correlation between the levy and the cost of services rendered to the class of payers; exact mathematical equivalence is unnecessary. Contributions collected from religious institutions may therefore be sustained where departmental services and allocable expenditure broadly correspond to collections. The Commissioner's statutory functions in a transferred area may continue after State reorganisation where the relevant body corporate and authorising notification remain effective, notwithstanding the Central Government's power to issue directions or modifications. Continued application of a pre-existing law to only part of a reorganised State does not, by itself, violate equality guarantees; discriminatory treatment must be established on adequate pleadings and material. en-us Mon, 27 Aug 1979 00:00:00 +0530 Wed, 25 Mar 2015 14:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168752 Regulatory fee validity requires a broad and reasonable correlation between the levy and the cost of services rendered to the class of payers; exact mathematical equivalence is unnecessary. Contributions collected from religious institutions may therefore be sustained where departmental services and allocable expenditure broadly correspond to collections. The Commissioner's statutory functions in a transferred area may continue after State reorganisation where the relevant body corporate and authorising notification remain effective, notwithstanding the Central Government's power to issue directions or modifications. Continued application of a pre-existing law to only part of a reorganised State does not, by itself, violate equality guarantees; discriminatory treatment must be established on adequate pleadings and material. Case-Laws Indian Laws Mon, 27 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168752