He is a graduate of arts. In 1997 the nation’s premier indirect tax law journal Excise Law Times published his book The Money Bill Provisions. It dealt with the Constitution’s Articles 109 and 110(1). He was then an Inspector in the Central Excise Department at Mumbai. Posted in Legal Cell he was dealing with Central Excise taxation law matters - not with the Constitution of India. He was just curious about it.

He retired as Superintendent in 2002; and for the next twelve years did Central Excise consultancy work; keeping in touch with legal world. In 2014 he nearly finished updating his book. The next year he was disabled by stroke. Now in the year 2025 at 72 and still handicapped, but functional faculties moderately improved, he took one topic - fees for licences of Article 110(2) of the Constitution of India payable by telcos like Bharti Airtel, Vodafone Idea, Reliance Jio and others - from his unpublished book and redeveloped it taking into consideration certain latest developments. His study is basically an introductory examination of the subject from his perspective.

o0o

The moral right of Prem Kumar Francis
to be identified as the author of this work
has been asserted by him.

Copyright © 2025 by Prem Kumar Francis

August 2025 * Thane * Maharashtra * Bharat

o0o