https://www.taxtmi.com/caselaws?id=171624 The High Court held that the levy of the licence fee by 'The City Corporation of Calicut' was not legal as it did not confer any special benefit on the petitioners and the Corporation did not have the power to levy it as a tax. However, the Supreme Court overturned this decision, finding that the Corporation provided general services to the residents, justifying the levy of the fee as the residents benefited from the services provided. Consequently, the Supreme Court allowed the appeals, setting aside previous decisions and dismissing the writ petitions filed by the petitioners. en-us Tue, 26 Feb 1985 00:00:00 +0530 Mon, 27 Jul 2015 17:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171624 The High Court held that the levy of the licence fee by 'The City Corporation of Calicut' was not legal as it did not confer any special benefit on the petitioners and the Corporation did not have the power to levy it as a tax. However, the Supreme Court overturned this decision, finding that the Corporation provided general services to the residents, justifying the levy of the fee as the residents benefited from the services provided. Consequently, the Supreme Court allowed the appeals, setting aside previous decisions and dismissing the writ petitions filed by the petitioners. Case-Laws Indian Laws Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171624