https://www.taxtmi.com/caselaws?id=289393 Court-fees on proceedings in court were treated as a constitutionally recognised category distinct from ordinary fees, so the levy under Article 16 of the Bombay Court-fees Act, 1959 was upheld as a valid court-fee and not a tax. The classification was also held consistent with Article 14 because assessees and the Commissioner were placed in materially different positions and the remedies compared were not of the same character. However, Article 16 could not be applied to pending applications where the earlier law had already conferred a vested right to computation under the pre-existing regime; the new ad valorem basis could not retrospectively displace that right. en-us Thu, 09 Mar 1961 00:00:00 +0530 Wed, 29 Jul 2020 10:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289393 Court-fees on proceedings in court were treated as a constitutionally recognised category distinct from ordinary fees, so the levy under Article 16 of the Bombay Court-fees Act, 1959 was upheld as a valid court-fee and not a tax. The classification was also held consistent with Article 14 because assessees and the Commissioner were placed in materially different positions and the remedies compared were not of the same character. However, Article 16 could not be applied to pending applications where the earlier law had already conferred a vested right to computation under the pre-existing regime; the new ad valorem basis could not retrospectively displace that right. Case-Laws Indian Laws Thu, 09 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289393