https://www.taxtmi.com/caselaws?id=39009 An application for a reference under section 256 of the Income-tax Act, as applied to surtax proceedings by section 18 of the Companies (Profits) Surtax Act, was held not to attract the court-fee prescribed for an application under section 256 in its unmodified form. The court applied strict construction of the charging provision and treated the modified statutory route as a distinct proceeding for fee purposes. The petition therefore fell under article 1(f)(iii) of Schedule II to the Bombay Court Fees Act, not article 16 of Schedule I, and the court-fee objection was decided for the Revenue. en-us Tue, 21 Sep 1976 00:00:00 +0530 Mon, 12 Apr 2010 10:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39009 An application for a reference under section 256 of the Income-tax Act, as applied to surtax proceedings by section 18 of the Companies (Profits) Surtax Act, was held not to attract the court-fee prescribed for an application under section 256 in its unmodified form. The court applied strict construction of the charging provision and treated the modified statutory route as a distinct proceeding for fee purposes. The petition therefore fell under article 1(f)(iii) of Schedule II to the Bombay Court Fees Act, not article 16 of Schedule I, and the court-fee objection was decided for the Revenue. Case-Laws Income Tax Tue, 21 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39009