https://www.taxtmi.com/caselaws?id=783331 A municipal licence fee for sky-signs, hoardings and advertisements was upheld as a regulatory fee within the municipal law framework, because the licensing provisions authorised fee fixation, renewal and supervision beyond a mere paper permission. The charge was held not to be a tax, since modern fee doctrine requires only a broad correlation with regulatory expenses and oversight, not a strict quid pro quo. The GST regime and deletion of Entry 55 from List II did not extinguish the fee-levying power, and the enhancement rate with ex post facto Corporation sanction was valid because the statute did not require prior approval and the rate was not shown to be arbitrary. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783331 A municipal licence fee for sky-signs, hoardings and advertisements was upheld as a regulatory fee within the municipal law framework, because the licensing provisions authorised fee fixation, renewal and supervision beyond a mere paper permission. The charge was held not to be a tax, since modern fee doctrine requires only a broad correlation with regulatory expenses and oversight, not a strict quid pro quo. The GST regime and deletion of Entry 55 from List II did not extinguish the fee-levying power, and the enhancement rate with ex post facto Corporation sanction was valid because the statute did not require prior approval and the rate was not shown to be arbitrary. Case-Laws Indian Laws Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783331