https://www.taxtmi.com/caselaws?id=199897 The Court-fees Act, 1959 was held to apply to applications under Section 66(2) of the Income-tax Act, 1922 even where the underlying assessment year predated the Act, because the repeal, saving and fee-charging provisions operated together and the fee was governed by the rate in force on presentation. The distinction in Entry 16 between an assessee's application and a revenue authority's application was upheld as based on an intelligible differentia with a rational nexus to the levy's object, and the same reasoning defeated the Article 14 challenge based on comparisons with Article 226 and Specific Relief Act proceedings. Ad valorem fee under Entry 16 was confined to the amount of tax in dispute, not assessed income. en-us Tue, 10 Jan 1961 00:00:00 +0530 Wed, 14 Mar 2018 18:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199897 The Court-fees Act, 1959 was held to apply to applications under Section 66(2) of the Income-tax Act, 1922 even where the underlying assessment year predated the Act, because the repeal, saving and fee-charging provisions operated together and the fee was governed by the rate in force on presentation. The distinction in Entry 16 between an assessee's application and a revenue authority's application was upheld as based on an intelligible differentia with a rational nexus to the levy's object, and the same reasoning defeated the Article 14 challenge based on comparisons with Article 226 and Specific Relief Act proceedings. Ad valorem fee under Entry 16 was confined to the amount of tax in dispute, not assessed income. Case-Laws Income Tax Tue, 10 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199897