https://www.taxtmi.com/caselaws?id=196642 A levy under the Punjab Tobacco Vend Fees Act, 1954 and Rule 4 was upheld as a regulatory licence fee because the scheme was aimed at controlling tobacco vending through licensing, conditions, inspection and penalties, and the challenger failed to show the fee was wholly disproportionate to regulatory costs; payment into the State treasury did not change its character into a tax. Differential licence fees were sustained because the territorial and establishment-based classifications had a rational nexus with the regulatory object and were neither arbitrary nor unreasonable, so Article 14 was not violated. The licensing requirement and fee were also held to be a reasonable restriction on trade in the public interest under Article 19. en-us Thu, 09 Aug 1956 00:00:00 +0530 Mon, 11 Dec 2017 11:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196642 A levy under the Punjab Tobacco Vend Fees Act, 1954 and Rule 4 was upheld as a regulatory licence fee because the scheme was aimed at controlling tobacco vending through licensing, conditions, inspection and penalties, and the challenger failed to show the fee was wholly disproportionate to regulatory costs; payment into the State treasury did not change its character into a tax. Differential licence fees were sustained because the territorial and establishment-based classifications had a rational nexus with the regulatory object and were neither arbitrary nor unreasonable, so Article 14 was not violated. The licensing requirement and fee were also held to be a reasonable restriction on trade in the public interest under Article 19. Case-Laws Indian Laws Thu, 09 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196642