https://www.taxtmi.com/caselaws?id=287983 A municipal levy on cinema houses under the Calcutta Municipal Act was analysed as a licence fee rather than a tax because it was tied to licensing, inspection and regulation of places of public resort. The enhanced demand was considered unlawful where no real quid pro quo was shown and the increase appeared excessive and unreasonable on the material before the Court. The commentary also notes that, if the impost were treated as a tax, an uncontrolled power to fix its quantum without legislative policy or ceiling would amount to improper delegation and could burden the right to carry on business under Article 19(1)(g). Article 277 was said not to protect the new enhanced levy. en-us Thu, 24 Jul 1958 00:00:00 +0530 Wed, 13 May 2020 10:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287983 A municipal levy on cinema houses under the Calcutta Municipal Act was analysed as a licence fee rather than a tax because it was tied to licensing, inspection and regulation of places of public resort. The enhanced demand was considered unlawful where no real quid pro quo was shown and the increase appeared excessive and unreasonable on the material before the Court. The commentary also notes that, if the impost were treated as a tax, an uncontrolled power to fix its quantum without legislative policy or ceiling would amount to improper delegation and could burden the right to carry on business under Article 19(1)(g). Article 277 was said not to protect the new enhanced levy. Case-Laws Indian Laws Thu, 24 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287983