https://www.taxtmi.com/caselaws?id=176074 A stamp duty imposed by a State on certificates of enrolment under the Advocates Act, 1961 was held to be a tax measure distinct from the statutory enrolment fee and within the State's taxing competence. The Court found no repugnancy because the Advocates Act governed enrolment qualifications and the right to practise, while the impugned levy operated in the taxation field. It also rejected the Article 14 challenge, holding that any difference in burden arose from separate taxing laws rather than hostile discrimination. The State levy was therefore 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 A stamp duty imposed by a State on certificates of enrolment under the Advocates Act, 1961 was held to be a tax measure distinct from the statutory enrolment fee and within the State's taxing competence. The Court found no repugnancy because the Advocates Act governed enrolment qualifications and the right to practise, while the impugned levy operated in the taxation field. It also rejected the Article 14 challenge, holding that any difference in burden arose from separate taxing laws rather than hostile discrimination. The State levy was therefore upheld as valid. Case-Laws Indian Laws Fri, 01 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176074