https://www.taxtmi.com/caselaws?id=199897 Court-fee liability for applications under the Income-tax Act, 1922 is determined by the rate in force when the application is presented, where the repealing statute expressly preserves that rule. The differential fee treatment of assessees and revenue authorities is based on a distinct classification connected with the administration of justice and does not offend Article 14. Applications in advisory tax-reference jurisdiction are also distinguishable from writ and mandamus proceedings, permitting separate fee treatment. Under the relevant ad valorem fee entry, the "amount in dispute" means the contested tax liability rather than assessed income, confining the fee calculation to disputed tax. 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 Court-fee liability for applications under the Income-tax Act, 1922 is determined by the rate in force when the application is presented, where the repealing statute expressly preserves that rule. The differential fee treatment of assessees and revenue authorities is based on a distinct classification connected with the administration of justice and does not offend Article 14. Applications in advisory tax-reference jurisdiction are also distinguishable from writ and mandamus proceedings, permitting separate fee treatment. Under the relevant ad valorem fee entry, the "amount in dispute" means the contested tax liability rather than assessed income, confining the fee calculation to disputed tax. Case-Laws Income Tax Tue, 10 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199897