https://www.taxtmi.com/caselaws?id=172278 A mutation charge imposed for recording transfer or devolution of title in municipal assessment books was treated as a tax, because the levy served a fiscal purpose of maintaining records and identifying the person liable for municipal rates, not rendering any special service or regulatory benefit to the transferee. The ad valorem structure and substantial quantum reinforced its revenue character, so it could not be sustained as a fee under the enabling provision. Differential rates based on the mode of transfer or property value were also held arbitrary and discriminatory, since the administrative function of mutation was the same in all cases and the classification lacked a rational nexus with the levy's object. The regulations were therefore held violative of Article 14 and beyond the enabling power. en-us Wed, 09 Mar 2005 00:00:00 +0530 Tue, 01 Dec 2015 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172278 A mutation charge imposed for recording transfer or devolution of title in municipal assessment books was treated as a tax, because the levy served a fiscal purpose of maintaining records and identifying the person liable for municipal rates, not rendering any special service or regulatory benefit to the transferee. The ad valorem structure and substantial quantum reinforced its revenue character, so it could not be sustained as a fee under the enabling provision. Differential rates based on the mode of transfer or property value were also held arbitrary and discriminatory, since the administrative function of mutation was the same in all cases and the classification lacked a rational nexus with the levy's object. The regulations were therefore held violative of Article 14 and beyond the enabling power. Case-Laws Indian Laws Wed, 09 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172278