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    <title>2009 (7) TMI 1313 - Supreme Court</title>
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    <description>A statute requiring rules does not prevent the State from acting by executive memorandum where the enactment does not make rule-making a condition precedent. The Court also distinguished a fee from a tax and held that a reasonable charge may be levied for a special service rendered in implementing statutory obligations. On that basis, the absence of framed rules did not by itself invalidate the memorandum or the collection of weighbridge fees. The contrary view taken by the High Court was not sustained, and the impugned judgment was set aside.</description>
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    <pubDate>Fri, 10 Jul 2009 00:00:00 +0530</pubDate>
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      <title>2009 (7) TMI 1313 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=193354</link>
      <description>A statute requiring rules does not prevent the State from acting by executive memorandum where the enactment does not make rule-making a condition precedent. The Court also distinguished a fee from a tax and held that a reasonable charge may be levied for a special service rendered in implementing statutory obligations. On that basis, the absence of framed rules did not by itself invalidate the memorandum or the collection of weighbridge fees. The contrary view taken by the High Court was not sustained, and the impugned judgment was set aside.</description>
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      <pubDate>Fri, 10 Jul 2009 00:00:00 +0530</pubDate>
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