| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | chit fund |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Allowed |
| Headnote | Tamil Nadu Chit Fund Rules, 1964: Rule 42-Appendix II-Articles 1 c and 8-A. Chit Fund-Enhancement of fees for registration of bye-laws-Levy of fees for filing audited and certified Balance sheets-Validity of-Held levy of fees has live nexus with expenditure incurred for benefit of "chit fund''- Levy held valid. 'Tax' and 'fee'-Distinction between-What is Under the Tamil Nadu Chit Funds Act, 1961 no person can start or conduct any chit unless he registers With the Registrar the proposed bye-laws of the chit. An application for registration of bye-laws is to be , accompanied by fees set out in Appendix II of the Tamil Nadu Chit Fund Rules, 1964. Article 1 of Appendix JI was amended and the fees payable for registration of bye-laws of the chit was enhanced. Simultaneously Article 8-A was inserted by which fees for filing audited and certified balance sheet by the Chartered Accountants was levied. The respondents challenged the validity of the amendments on the ground that the rates of fees fixed in Article 1 and Article 8-A were disportionately high having no nexus to the nature of service rendered and the levy was in fact not a fee but a tax. The High Court of Madras struck down the amendments holding that (i) the necessary element of quid pro quo was absent; (ii) the number of the subscribers or the instalments to the chit has no nexus with the registration fee, and (iii) that since no scrutiny or examination of balance sheets was required to be done under the Rules therefore no expenditure need be incurred and as such no fees could be levied for that purpose. Against the decision of the High Court appeals were filed in this Court. |
| Judge | Hon'ble Ms. Justice M. Fathima Beevi |
| Neutral Citation | 1992 INSC 122 |
| Petitioner | Commissioner And Secretary To Government Commercial Taxes And Religious Endowments Department And Ors. |
| Respondent | Sree Murugan Financing Corporation Coimbatore And Ors. |
| SCR | [1992] 2 S.C.R. 735 |
| Judgement Date | 1992-04-23 |
| Case Number | 582 |
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