https://www.taxtmi.com/caselaws?id=40130 Section 466(1)(A)(f) of the Bombay Provincial Corporations Act, 1949 empowered the Commissioner to make standing orders regulating the supervision of goods intended for immediate exportation and to prescribe the fees payable for that facility, and the provision was not limited to goods subject to octroi. The standing order was made with the required procedure, approval and confirmation, so it was validly framed. The supervision fee was also sustained because it was an optional charge for a practical privilege that saved time and avoided the normal octroi-and-refund process, and a fee need only bear a reasonable relationship to the service or privilege rendered; exact mathematical quid pro quo is not required. The challenge to the levy therefore failed. en-us Wed, 16 Aug 1989 00:00:00 +0530 Tue, 22 Jul 2014 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40130 Section 466(1)(A)(f) of the Bombay Provincial Corporations Act, 1949 empowered the Commissioner to make standing orders regulating the supervision of goods intended for immediate exportation and to prescribe the fees payable for that facility, and the provision was not limited to goods subject to octroi. The standing order was made with the required procedure, approval and confirmation, so it was validly framed. The supervision fee was also sustained because it was an optional charge for a practical privilege that saved time and avoided the normal octroi-and-refund process, and a fee need only bear a reasonable relationship to the service or privilege rendered; exact mathematical quid pro quo is not required. The challenge to the levy therefore failed. Case-Laws VAT and Sales Tax Wed, 16 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40130