Constitution of India
India
Constitution of India
CONTITUENTASSEMBLY 00 of 1950
Published in Gazette 00
expression occurs; (28) "taxation" includes the imposition of any tax or impost, whether general or local or special, and "tax" shall be construed accordingly
import, export, transport and possession of any
intoxicant. Therefore, the different imposts have to be construed in this
background. There is, therefore, an excise duty ... respondent in this case/writ petitioner has mixed up these
different imposts and has referred to the duty paid under Rule 5 which
List III Entries 19 and 13--Vend Fees and imposts levied
under various State Acts--Constitutional validity of.
Preamble--Sovereignty--Conception and meaning of.
Articles ... Arbitrary and excessive
imposts by State--Whether a great disincentive for develop-
ment of industries rendering units unviable and sick.
Articles
Amendment is beyond the scope
of Entry 84 List 1, whether the impost is, at all events,
referable to and supportable by the residual Entry ... subjects in List 111. [801E-F]
2(iv) Even if the impost on process is not one under
Entry 84, List
consideration paid for the purchase of goods constituting an
impost of the nature envisaged in entry 54 of List II, and
was clearly outside ... draw a curtain over the basic
difference between the two categories of imposts. [968E-H;
969A-B]
This distinction is not obliterated merely because
they are
proportionate, it would be unreasonable to say that since
the impost is high it must be a duty of excise. The rate
specified ... ground that
the method adopted for the recovery of the impost can and
generally is adopted in levying a duty of excise.
Ralla
section applies to any proceedings for the recovery of any tax or impost or any dues payable to the Government.] Offences antecedent
purpose of the utilisation of such fees:
^
HELD: 1. The impost of fee and the liability to pay it
is on a particular individual ... quid
pro required to be established in cases
1219
of the impost of fee. Registration fee, however has to be
taken to stand
confiscatory
taxation.
Per Sarkarj.-Rate is the name given to an impost levied
by a local authority to raise funds for its expenses
irrespective ... used both the words tax' and
,rates' to indicate the impost by a local authority and in
some cases have permitted a local
