https://www.taxtmi.com/caselaws?id=168172 A court-fee levy is characterised as a fee, not a tax, where its primary purpose is to fund specific services for litigants and there is a broad, general correlation between receipts and the cost of administering civil justice. Exact arithmetical equivalence is not required, and incidental State benefit or lack of item-wise matching does not destroy the fee character. The article also notes that an ad valorem court-fee with no upper limit is not unconstitutional merely because its burden may be heavy in individual cases, unless the scheme is shown to be a colourable device or wholly lacking correlation to the service rendered. The impugned provisions were upheld and the challenge failed. en-us Wed, 22 Nov 1995 00:00:00 +0530 Tue, 27 Jan 2015 11:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168172 A court-fee levy is characterised as a fee, not a tax, where its primary purpose is to fund specific services for litigants and there is a broad, general correlation between receipts and the cost of administering civil justice. Exact arithmetical equivalence is not required, and incidental State benefit or lack of item-wise matching does not destroy the fee character. The article also notes that an ad valorem court-fee with no upper limit is not unconstitutional merely because its burden may be heavy in individual cases, unless the scheme is shown to be a colourable device or wholly lacking correlation to the service rendered. The impugned provisions were upheld and the challenge failed. Case-Laws Indian Laws Wed, 22 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168172