https://www.taxtmi.com/caselaws?id=287983 The court held that the increased license fee imposed by the Corporation of Calcutta was a fee, not a tax. The increased levy was deemed excessive, lacking justification and violating the quid pro quo principle. The court also found an improper delegation of legislative power under Section 548(2) of the Calcutta Municipal Act, 1951, and a violation of fundamental rights under Article 19(1)(g) of the Constitution. The application of Article 277 was rejected, and the court did not address Article 276(2). Consequently, the increased fees were declared illegal, and the Corporation was prohibited from enforcing them. 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 The court held that the increased license fee imposed by the Corporation of Calcutta was a fee, not a tax. The increased levy was deemed excessive, lacking justification and violating the quid pro quo principle. The court also found an improper delegation of legislative power under Section 548(2) of the Calcutta Municipal Act, 1951, and a violation of fundamental rights under Article 19(1)(g) of the Constitution. The application of Article 277 was rejected, and the court did not address Article 276(2). Consequently, the increased fees were declared illegal, and the Corporation was prohibited from enforcing them. Case-Laws Indian Laws Thu, 24 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287983