Does the registration and renewal fee for contractor's licence not amount to levy of tax?
The fee prescribed for registration, licence and renewal of licences does not amount to a levy of tax, and thererefore not beyond the rule making power of the Government
Reference:
Gammon India Lld. Etc. VS. Union of India and others, 1974 Lab,'IC 707; AIR 1974 SC 960; 28 FLR 106; 1974·I LLJ 189; 46 FJR 60.