Friends !
The Honorable Supreme Court of India, in the case, the
Commissioner, Hindu Religious Endowments, Madras vs. Sri Lakshmindra Tirtha
Swamiar of Shri Shirpur Mutt. judgment dated 16 April, 1954, has held as under:
"A
tax is a compulsory exaction of money by public authority for public purposes
enforceable by law and is not payment for services rendered."
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