Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Kerala Court Fees and Suits Valuation Act. 1959 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Kerala Court Fees and Suits Valuation Act. 1959 - s. 76 - Notification under, levying additional court fee in respect of each appeal or revision filed under Kerala General Sales Tax Act,19631 Kercila Value Added Tax Act,2003 and for the amount so collected to be credited to the Kera/a Legal Benefit Fund - Appellants, dealers under the aforesaid Acts, challenged vires of notification, also contending that the levy was in nature of tax and the element of service/quid pro quo 11·as absent as !he addilional court fee collected from assessees like appellants is used for bene.fil of advocates and not for benefit of litigants - High Court upheld the validity of notification - On appeal, held: Impugned notificalion is intra vires the provision of s. 76 - The levy of additional court fee is meant for Legal Benefit Fund which is utilised for providing an efficient legal service for the people of the State and to provide social security measures for legal profession - Providing efficient legal services for the people of the State amounts to quid pro quo - Therefore, appellants' argument that the levy in question is in nature of tax and there is no quid pro quo is devoid of any meril - Kera/a Court Fees and Suits Valuation Act, 1959 - s.3(ii) - Kera/a Legal Benefit Fund Rules, 1991 - rr. 3, 4 - Kera/a Advocates ' Welfare Fund Act, 1980 - s.3(2)(e) - Kera/a Advocates' Welfare Fund Rules, 1981 - Kera/a General Sales Tax Act, 1963 - Kera/a Value Added Tax Act, 2003 - Constitution of India - 42'" 1 Amendmellf, 1976 - Entry JJA, List III - Entry 3, List II - Art. 39-A. Part IV - Directive Principles of State Policy . c D E F G Ad111i11is1ration of justice - Role of advoca/es - Discussed |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2016 INSC 844 |
Petitioner | Cardamom Marketing Corporation And Anr. |
Respondent | State Of Kerala & Ors. |
SCR | [2016] 7 S.C.R. 917 |
Judgement Date | 2016-09-01 |
Case Number | 4453 |
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