Revenue Rule, does it still hold good ground?
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- Last Updated on 15 November, 2021
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Dakshesh Kapur – [2021] 132 taxmann.com 84 (Article)
The revenue rule stems from a universally accepted rule described by Dicey that the courts of one State will not enforce the penal, revenue or other public laws of a foreign State. At the heart of it, the rule seems to be simple to understand, despite its simplicity it raises various questions regarding its application. Terms like revenue laws are often undefined which lead to ambiguity regarding the application of this rule.
The term revenue law has not been defined but always includes “a rule requiring a non-contractual payment of money or kind in favour of the central or local government.” This definition broadly gets under its ambit rules which impose various taxes, duties owed to a State.
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