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1 - 10 of 31 (0.76 seconds)Section 18 in The Maharashtra Prohibition Act [Entire Act]
The Maharashtra Prohibition Act
The Bombay Money Lenders Act, 1946
Section 8 in The Bombay Money Lenders Act, 1946 [Entire Act]
B.S.E. Brokers Forum, Bombay & Ors. vs Securities & Exchange Board Of India & ... on 1 February, 2001
Mr. Sanghi has also urged that the impugned fee has been
imposed on the basis of the annual turnover of the money lenders. It
is contended that assuming that the respondent had the authority in
law to levy the fee under challenge, the same could not be levied on
the basis of the annual turnover of the money lenders because such
levy would amount to a tax on turnover. We do not find any force in
this submission as well. This Court in B.S.E. Brokers' Forum, Bombay
and Others v. Securities and Exchange Board of India and Others,
(supra) held that annual turnover of a broker was not the subject-
matter of the levy but was only a measure of the levy. In this case as
well the annual turnover is not the subject matter of fee but only a
measure of levy.
Sreenivasa General Traders & Ors. Etc vs State Of Andhra Pradesh & Ors. Etc on 6 September, 1983
Relying upon the judgment of this Court in Sreenivasa General
Traders Vs. State of Andhra Pradesh, 1983 (4) SCC 353, it was held
that merely because the fees were taken to the Consolidated Fund of
the State and not separately appropriated towards the expenditure for
rendering the service by itself was not decisive to determine as to
whether it was a fee or a tax. It was also held that fees are ordinarily
uniform but absence of uniformity by itself was not a criterion on
which alone it could be said that the levy was in the nature of tax.
Section 18 in The Bombay Money Lenders Act, 1946 [Entire Act]
Secunderabad Hyderabad Hotel Owners ... vs Hyderabad Municipal Corporation, ... on 20 January, 1999
Contention raised by Shri G.L. Sanghi, senior counsel for the
appellants that the fees have to be uniform has no merit in view of the
judgment of this Court in Secunderabad Hyderabad Hotel Owners'
Association Vs. Hyderabad Municipal Corporation,
Hyderabad,(supra) and State of Maharashtra Vs. The Salvation
Army, Western India Territory, 1975 (1) SCC 509. It has been held in
these judgments that fees are ordinarily uniform but absence of
uniformity is not the sole criterion on which it can be said that the levy
is in the nature of tax.