M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA
WP/14296/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
201 and as
such no hardship would be caused to the assessees. As
such contention raised in this regard cannot be
accepted.
14. Now turning my attention to the issue
regarding
the
construction
of
the
levy
of
fee
contemplated under the impugned provision namely as
to whether it is in disguise a `tax’ or a `fee simplicitor
