https://www.taxtmi.com/caselaws?id=192799 Administrative surcharge on tapioca export permit holders was invalid because the State failed to show any real correlation between the collections and services rendered, and the amount was credited to general revenue rather than supporting a genuine fee or licence fee structure. It could not be justified as revenue incidentally raised in exercise of police power. The levy also failed constitutional scrutiny because it was imposed by executive order, not by legislation enacted with the President's previous sanction, so the restrictions under Articles 302 and 304 could not displace the freedom of trade under Article 301. The surcharge orders were quashed and refund directed where amounts had been paid and claimed. en-us Mon, 27 Sep 1971 00:00:00 +0530 Wed, 21 Jun 2017 18:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192799 Administrative surcharge on tapioca export permit holders was invalid because the State failed to show any real correlation between the collections and services rendered, and the amount was credited to general revenue rather than supporting a genuine fee or licence fee structure. It could not be justified as revenue incidentally raised in exercise of police power. The levy also failed constitutional scrutiny because it was imposed by executive order, not by legislation enacted with the President's previous sanction, so the restrictions under Articles 302 and 304 could not displace the freedom of trade under Article 301. The surcharge orders were quashed and refund directed where amounts had been paid and claimed. Case-Laws Indian Laws Mon, 27 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192799