https://www.taxtmi.com/caselaws?id=173369 Rule 17 of the Jammu and Kashmir Distillery Rules, 1946 was examined for statutory support under Section 25 of the Jammu and Kashmir Excise Act, 1901. The Court held that delegated legislation cannot impose a fiscal burden without clear legislative authority, and that the levy was not a fee because there was no real co-relation between the amount charged and any special service rendered to the licensee. It was therefore treated as an unauthorized tax, ultra vires the Act and manifestly arbitrary. On the remedial issue, prospective operation was rejected and the amounts collected were directed to be refunded with interest under the statutory refund provision. en-us Thu, 19 Apr 2007 00:00:00 +0530 Wed, 09 Dec 2015 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173369 Rule 17 of the Jammu and Kashmir Distillery Rules, 1946 was examined for statutory support under Section 25 of the Jammu and Kashmir Excise Act, 1901. The Court held that delegated legislation cannot impose a fiscal burden without clear legislative authority, and that the levy was not a fee because there was no real co-relation between the amount charged and any special service rendered to the licensee. It was therefore treated as an unauthorized tax, ultra vires the Act and manifestly arbitrary. On the remedial issue, prospective operation was rejected and the amounts collected were directed to be refunded with interest under the statutory refund provision. Case-Laws Central Excise Thu, 19 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173369