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distinguishable from a tax and is described as a fee. Tax
recovered by public authority invariably goes into the
consolidated ... element of compulsion in the imposition of both
tax and fee. When the Legislature decides to render a
specific service
Supreme Court of India
License fee on cinema houses-whether tax or fee for
rendering service--Validity of
levy and s. 548.
HEADNOTE:
Under ... granted under this
Act shall
specify, ............................
(1) the tax or fee, if any, paid for the
licence
(2) Except when
Supreme Court of India
SCALE (1)492
ACT:
Tax and fee, contradistinction-Fees for slaughtering
animals at slaughter houses enhanced by the Municipal
Corporation ... that there
was really no generic difference between the tax fees though
the Constitution had, for legislative purposes, made
Supreme Court of India
delivered by
KRISHNA IYER, J.-The die-hard 'tax'-'fee' dilemma
survives, as these appeals, by special leave, attest, long ... warn against reaching any conclusion, when there
is a tax-fee conflict based on the col location of subjects
Supreme Court of India
valorem, basis-Validity of-Court fees whether fees or tax,
factors to be taken into consideration for determining-
Phrase "Fees ... List 11 Schedule VII
of the Constitution are taxes or fees or whether they are
sui generis.
Allowing the appeal
Supreme Court of India
decision of this Court on the definition of
'fee' and 'tax' and the distinction between ... even a material criterion for distinguishing a tax from
fee. Compulsion lies in the fact that payment is
enforceable
Supreme Court of India
fixed fee' are referable to the subjects
mentioned as 'fee', 'tax' or 'duty' or 'cess'
in one or the other ... view expressed in them as to the
characteristics of 'fee', 'tax', 'excise duty' by stating
thus
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corporation is in the nature of "a fee" or "tax".
For the sake of convenience, we refer to the facts ... satisfied. He submitted
that with the collection of fees and taxes, the corporation was
able to meet a fraction
Supreme Court of India
power of staying
the realisation of any amount of tax, fee or penalty payable by the
appellant under an order ... section (3) he shall
order the excess amount of tax, fee or penalty, if realised, to be
refunded.
(6) Section
Allahabad High Court
revenue' means revenue derived or
derivable from any duty, fee, tax, fine or
confiscation imposed or ordered under the
provisions ... passed on to the person from
whom the tax, fee or levy was collected. This Court
categorically held that such
Supreme Court of India
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