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PETITIONER: MOHAMMAD YASIN
Vs.
RESPONDENT: THE TOWN AREA COMMITTEE,JALALABAD AND ANOTHER.
DATE OF JUDGMENT: 27/02/1952
BENCH: DAS, SUDHI RANJAN BENCH: DAS, SUDHI RANJAN SASTRI, M. PATANJALI (CJ) MAHAJAN, MEHR CHAND MUKHERJEA, B.K. AIYAR, N. CHANDRASEKHARA
CITATION: 1952 AIR 115 1952 SCR 572 CITATOR INFO : F 1952 SC 118 (1,3) R 1953 SC 252 (8) R 1954 SC 403 (9) R 1955 SC 661 (5,60,145) RF 1957 SC 790 (10) R 1958 SC 296 (7) RF 1958 SC 578 (228) R 1958 SC 956 (26) R 1959 SC 480 (2,4) R 1962 SC 123 (12) R 1962 SC1006 (34,81) F 1962 SC1563 (115) R 1962 SC1621 (39,45,165) R 1970 SC 564 (74) D 1971 SC1737 (45) RF 1975 SC1443 (6) RF 1992 SC1033 (33)
ACT: Constitution of India, 1950, Arts. 19(1)(g), 32--U. P. Municipalities Act, 1916, ss. 293 ( 1), 298(2)(g)(d)--Munic- ipal bye-laws-Bye-law imposing fee for carrying on wholesale trade in vegetables and fruits within municipal area--Valid- ity--Restraint on fundamental right to carry on trade--Licence and tax, difference.
HEADNOTE: There is a difference between a tax like the income-tax and a licence fee for carrying on an occupation, trade or business. A licence lee on a business not only takes away the property of the licensee but also ope...