Invoking Doctrine of Manifest Arbitrariness and Positive Obligation in The Field of Taxation

A basic understanding of the jurisprudence revolving around taxation statues would show that there is a fundamental difference between ‘tax’ and ‘fee’, and hence, the distinction made in Article 265 of the Constitution of India, 1950 [in short the “Constitution”] The taxonomy is premised on the fact that the levy of tax is to further a public purpose of raising the general revenue of the State.A basic understanding of the jurisprudence revolving around taxation statues would show that there is a fundamental difference between ‘tax’ and ‘fee’, and hence, the distinction made in Article 265 of the Constitution of India, 1950 [in short the “Constitution”] The taxonomy is premised on the fact that the levy of tax is to further a public purpose of raising the general revenue of the State.taxmann.com Latest ArticlesRead More

Leave a Reply