https://www.taxtmi.com/caselaws?id=174092 The licence fee under Rule 7 read with Rule 5 and the Schedule of the Delhi Factories Rules, 1950 was upheld as a fee and not a tax because the regulatory scheme under the Factories Act, 1948 involved a sufficient element of quid pro quo. The statutory inspectorate provided supervision, regulation, technical guidance, safety oversight, health and welfare administration, and intervention in dangerous conditions. The levy was not shown to have merged into general public revenue, and a substantial part of the amounts collected was spent on services to factory owners. The charge therefore bore a reasonable relation to the cost of the regulatory services. en-us Thu, 11 Sep 1969 00:00:00 +0530 Tue, 29 Sep 2015 18:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174092 The licence fee under Rule 7 read with Rule 5 and the Schedule of the Delhi Factories Rules, 1950 was upheld as a fee and not a tax because the regulatory scheme under the Factories Act, 1948 involved a sufficient element of quid pro quo. The statutory inspectorate provided supervision, regulation, technical guidance, safety oversight, health and welfare administration, and intervention in dangerous conditions. The levy was not shown to have merged into general public revenue, and a substantial part of the amounts collected was spent on services to factory owners. The charge therefore bore a reasonable relation to the cost of the regulatory services. Case-Laws Indian Laws Thu, 11 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174092