29 April 2024


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Cal. HC: Distinction Among Public & Pvt Companies for Exemption in Excise Rule is Ultra Vires - 12.12.2023

Calcutta High Court has struck down the provision in West Bengal Excise (Change in Management) Rules, 2009 which allowed for the levy of such fees from only private companies and not public companies, and held that the provision was unconstitutional for being ultra vires to Article 14.

Tags : Calcutta High Court Ultra Vires Excise Rules

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