https://www.taxtmi.com/caselaws?id=193957 Appeal fees imposed on assessee-appellants before the Income-tax Appellate Tribunal were within legislative competence because the Tribunal was characterised as an administrative or quasi-judicial body, not a court, despite possessing limited civil-court-like powers. Its non-public proceedings, statutory finality provisions and limited deeming of proceedings as judicial did not alter that character. The differential fee requirement also satisfied Article 14: assessees liable to tax and the Commissioner representing the Government were not similarly situated, and the classification had a rational connection with the legislative object. The statutory appeal-fee requirement therefore remained valid. en-us Fri, 18 Dec 1953 00:00:00 +0530 Thu, 24 Aug 2017 10:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193957 Appeal fees imposed on assessee-appellants before the Income-tax Appellate Tribunal were within legislative competence because the Tribunal was characterised as an administrative or quasi-judicial body, not a court, despite possessing limited civil-court-like powers. Its non-public proceedings, statutory finality provisions and limited deeming of proceedings as judicial did not alter that character. The differential fee requirement also satisfied Article 14: assessees liable to tax and the Commissioner representing the Government were not similarly situated, and the classification had a rational connection with the legislative object. The statutory appeal-fee requirement therefore remained valid. Case-Laws Indian Laws Fri, 18 Dec 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193957