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1990 (3) TMI 67 - SUPREME COURTWhether the power to levy the tax or fee is conferred on that authority and if it falls beyond to declare it ultra vires? Held that:- The courts cannot review the wisdom or advisability or expediency of a tax as the court has no concern with the policy of legislation, so long as they are not inconsistent with the provisions of the Constitution. It is only where there is abuse of its powers and transgression of the legislative function in levying a tax, it may be corrected by the judiciary and not otherwise. Taxes may be and often are oppressive, unjust, and even unnecessary, but this can constitute no reason for judicial interference. When taxes are levied on certain articles or services and not on others, it cannot be said to be discriminatory. Cooley observes : "Every tax must discriminate ; and only the authority that imposes it can determine how and in what directions." The TAC having decided to impose weighing dues on the goods mentioned in the bye-laws, it is not for the court to question it on the ground that some similar commodities or commodities arriving by rail or road were not subjected to the tax. The tax having not been found to be discriminatory or otherwise illegal, we do not find any force in the submission that it imposed any unreasonable restriction on the appellants' rights guaranteed under article 19(1)(g) of the Constitution of India. Appeal dismissed.
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