https://www.taxtmi.com/caselaws?id=171548 Court fees remain valid as fees when, viewed in the aggregate, they bear a broad and reasonable correlation to the cost of the special service rendered; exact case-by-case equivalence is not required. On that basis, the Rajasthan and Karnataka ad valorem levies, including the absence of an upper limit, were upheld and not treated as taxes. The ad valorem scheme was also not struck down under Article 14 merely because it was a rough fiscal method. However, a Bombay provision that singled out probate and letters of administration for an unlimited ad valorem levy, while other proceedings had a ceiling, lacked rational justification and was held unconstitutional for discrimination. en-us Thu, 22 Sep 1988 00:00:00 +0530 Thu, 23 Jul 2015 17:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171548 Court fees remain valid as fees when, viewed in the aggregate, they bear a broad and reasonable correlation to the cost of the special service rendered; exact case-by-case equivalence is not required. On that basis, the Rajasthan and Karnataka ad valorem levies, including the absence of an upper limit, were upheld and not treated as taxes. The ad valorem scheme was also not struck down under Article 14 merely because it was a rough fiscal method. However, a Bombay provision that singled out probate and letters of administration for an unlimited ad valorem levy, while other proceedings had a ceiling, lacked rational justification and was held unconstitutional for discrimination. Case-Laws Indian Laws Thu, 22 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171548