M/S.Visalakshi Cold Storage, Rep. by its Managing v. The Guntur Municipal Corporation, Guntur
Case brief
What is this about?
This order quashes the imposition of a licence fee on cold storage facilities. The Court held that the Commissioner lacks the power to levy such fees as the relevant statutory schedule has never been amended to include them.
What did the court decide?
The imposition of the licence fee on cold storage godowns is held to be beyond the Commissioner's power and is quashed.