https://www.taxtmi.com/caselaws?id=12579 An authorisation for appearance in income-tax proceedings by a chartered accountant is not chargeable to court fee under the Kerala Court Fees and Suits Valuation Act, 1959 when presented before officers serving under the Central Government. On that basis, reliance on the court-fees schedule was rejected. The document was treated as an instrument empowering a person to act for and in the name of the executant within section 2(p) of the Kerala Stamp Act, 1959, so article 44(b) attracted stamp duty. The distinction between court fee and stamp duty did not defeat the levy, and the constitutional objection was not accepted. en-us Thu, 24 Jan 2002 00:00:00 +0530 Wed, 20 May 2009 12:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12579 An authorisation for appearance in income-tax proceedings by a chartered accountant is not chargeable to court fee under the Kerala Court Fees and Suits Valuation Act, 1959 when presented before officers serving under the Central Government. On that basis, reliance on the court-fees schedule was rejected. The document was treated as an instrument empowering a person to act for and in the name of the executant within section 2(p) of the Kerala Stamp Act, 1959, so article 44(b) attracted stamp duty. The distinction between court fee and stamp duty did not defeat the levy, and the constitutional objection was not accepted. Case-Laws Income Tax Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12579