JUSTIFICATION OF REGISTRATION FEE

 

                       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.