Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | mutation fee Calcutta Municipal Corporation Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Calcutta Municipal Corporation Act, 1986 (as amended by Calcutta Municipal Corporation (Amendment) Act, 1988)-Section 183-Calcutta Corporation (Taxation) Regulations, 1989-Schedule-Mutation fee-,Demand of-Charging on ad valorem basis, at different rates depending on value of property and cause of transfer-Nature and validity of charging-Held: Levy is in the nature of 'tax' and not 'fee', its primary object being augmenting revenue and not being regulatory measure-The levy is irrational, arbitrary, discriminatory violative of Article 14 of the Constitution and beyond Section 183(5) of the Act-Constitution of India, 1950-Article 14: Tax' and 'Fees' -Meaning of and difference between. Section 183 of Calcutta Municipal Corporation Act, 1981 was amended by Calcutta Municipal Corporation (Amendment) Act, 1988. In terms of the Amendment Act, the Corporation enacted Calcutta Corporation (Taxation) Regulations, 1989 providing that fees for recording of transfer or devolution of title of any land or building under Section 183 shall be as per Schedule. The charging as per the Schedule was on ad valorem basis at different rates depending on the value of the property and the cause of transfer. The question in the present cases is whether the imposition by the Corporation under the Regulations for the process of change in the name of the owner in the assessment books of the Corporation is in the nature of 'fee' or 'tax'. The Courts below had held that imposition in the garb of 'fee' was imposition of 'tax' and the Regulations were arbitrary and violative of Articles 14 and 246 of the Constitution of India. Hence the present appeal. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2005 INSC 123 |
Petitioner | Calcutta Municipal Corporation And Ors. |
Respondent | M/s. Shrey Mercantile Pvt. Ltd. And Ors. |
SCR | [2005] 2 S.C.R. 584 |
Judgement Date | 2005-03-09 |
Case Number | 5631 |
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