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    <title>1985 (2) TMI 294 - Supreme Court</title>
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    <description>The Supreme Court of India held that a municipal licence fee for using premises to soak coconut husks was valid as a fee. It explained that the traditional requirement of exact quid pro quo has been diluted in modern law, and a fee need not correspond mathematically to services rendered to each payer. A reasonable broad co-relationship between the levy and general municipal services, including scavenging and cleanliness operations that benefit those carrying on the activity, was sufficient. On that basis, the licence fee was upheld as a lawful fee.</description>
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    <pubDate>Tue, 26 Feb 1985 00:00:00 +0530</pubDate>
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      <title>1985 (2) TMI 294 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=171624</link>
      <description>The Supreme Court of India held that a municipal licence fee for using premises to soak coconut husks was valid as a fee. It explained that the traditional requirement of exact quid pro quo has been diluted in modern law, and a fee need not correspond mathematically to services rendered to each payer. A reasonable broad co-relationship between the levy and general municipal services, including scavenging and cleanliness operations that benefit those carrying on the activity, was sufficient. On that basis, the licence fee was upheld as a lawful fee.</description>
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      <pubDate>Tue, 26 Feb 1985 00:00:00 +0530</pubDate>
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