https://www.taxtmi.com/caselaws?id=176074 Stamp duty on an advocate's certificate of enrolment is distinct from the statutory enrolment fee and falls within the State's taxing power when traceable to the relevant constitutional taxing entries. Parliamentary regulation of enrolment qualifications, fees and the right to practise under the Advocates Act does not occupy the separate field of stamp-duty taxation; therefore, no repugnancy arises. State amendments with Presidential assent may also satisfy constitutional requirements where assent is relevant. Differences arising from separate State taxing laws do not, by themselves, constitute hostile discrimination under Article 14. The levy on enrolment certificates was upheld as valid. en-us Fri, 01 Dec 1972 00:00:00 +0530 Fri, 11 Dec 2015 15:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176074 Stamp duty on an advocate's certificate of enrolment is distinct from the statutory enrolment fee and falls within the State's taxing power when traceable to the relevant constitutional taxing entries. Parliamentary regulation of enrolment qualifications, fees and the right to practise under the Advocates Act does not occupy the separate field of stamp-duty taxation; therefore, no repugnancy arises. State amendments with Presidential assent may also satisfy constitutional requirements where assent is relevant. Differences arising from separate State taxing laws do not, by themselves, constitute hostile discrimination under Article 14. The levy on enrolment certificates was upheld as valid. Case-Laws Indian Laws Fri, 01 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176074