https://www.taxtmi.com/caselaws?id=162303 Section 76 of the Kerala Court Fees and Suits Valuation Act was upheld as falling within the State's legislative competence in the field of administration of justice, and the challenge on competence failed. The levy was treated as a fee, not a tax, because its primary object was a special statutory service linked to the legal benefit fund and legal aid purposes; section 2(2) did not displace section 76, which operated as a self-contained provision. The notification and circular were nevertheless read down so the additional court fee could not impair vested appellate rights and applied only prospectively in the limited manner stated by the Court. en-us Wed, 20 Jul 2005 00:00:00 +0530 Sat, 27 Apr 2024 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162303 Section 76 of the Kerala Court Fees and Suits Valuation Act was upheld as falling within the State's legislative competence in the field of administration of justice, and the challenge on competence failed. The levy was treated as a fee, not a tax, because its primary object was a special statutory service linked to the legal benefit fund and legal aid purposes; section 2(2) did not displace section 76, which operated as a self-contained provision. The notification and circular were nevertheless read down so the additional court fee could not impair vested appellate rights and applied only prospectively in the limited manner stated by the Court. Case-Laws VAT and Sales Tax Wed, 20 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162303