https://www.taxtmi.com/caselaws?id=182088 A quota fixation and a 20% commission on sales beyond quota under the Cochin Abkari regime were held to lack lawful authority because the demand rested on an endorsement not shown to be a statutory order and not published in the Gazette as required for rules or notifications with force of law. Section 18 authorised levy only in the modes it specified, and the licence had already been issued under Rule 7 on payment of the prescribed annual fee. Imposing an additional commission would effectively alter the licence terms and increase the fee without statutory backing, so it could not qualify as a reasonable restriction on business and infringed Article 19(1)(g). en-us Wed, 18 Dec 1957 00:00:00 +0530 Mon, 02 May 2016 15:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182088 A quota fixation and a 20% commission on sales beyond quota under the Cochin Abkari regime were held to lack lawful authority because the demand rested on an endorsement not shown to be a statutory order and not published in the Gazette as required for rules or notifications with force of law. Section 18 authorised levy only in the modes it specified, and the licence had already been issued under Rule 7 on payment of the prescribed annual fee. Imposing an additional commission would effectively alter the licence terms and increase the fee without statutory backing, so it could not qualify as a reasonable restriction on business and infringed Article 19(1)(g). Case-Laws Indian Laws Wed, 18 Dec 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182088