Judgments - Fees and Tax

Supreme Court of India (Division Bench (DB)- Two Judge)

KANDIVALI CO-OP. INDUSTRIAL ESTATE & ANR Vs. MUNICIPAL CORP. OF GREATER MUMBAI & ORS.

Appeal (Civil), 1431 of 2015, Judgment Date: Feb 04, 2015

-Elaborating the distinction between the tax and a fee, this Court in number of decisions held that the element of compulsion or coercion is present in all impositions, though in different degrees and that it is not totally absent in fees. The compulsion lies in the fact that payment is enforceable by law against a man in spite of his unwillingness or want of consent Full Judgment

Tags Fees And Tax

Supreme Court of India (Division Bench (DB)- Two Judge)