https://www.taxtmi.com/caselaws?id=276619 The Madras HC held that stamp duty on enrolment as an advocate is a valid fiscal levy and does not infringe the right to practise a profession under Article 19(1)(g). The Court reasoned that the constitutional protection of professional freedom does not exempt it from taxation, and that Article 19 and Article 13 do not bar taxes affecting protected rights. The levy was neither discriminatory nor a prohibitive licence tax, and it was not shown to be so excessive or oppressive as to destroy the right to practise law. The challenge was rejected and the application dismissed. en-us Fri, 19 Oct 1951 00:00:00 +0530 Wed, 14 Nov 2018 17:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276619 The Madras HC held that stamp duty on enrolment as an advocate is a valid fiscal levy and does not infringe the right to practise a profession under Article 19(1)(g). The Court reasoned that the constitutional protection of professional freedom does not exempt it from taxation, and that Article 19 and Article 13 do not bar taxes affecting protected rights. The levy was neither discriminatory nor a prohibitive licence tax, and it was not shown to be so excessive or oppressive as to destroy the right to practise law. The challenge was rejected and the application dismissed. Case-Laws Indian Laws Fri, 19 Oct 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276619