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    <title>2002 (4) TMI 947 - Supreme Court</title>
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    <description>The transit fee levied under Rule 5 of the U.P. Transit of Timber and Other Forest Produce Rules, 1978 is a regulatory levy connected with control of timber transit under the Indian Forest Act, 1927. Because the rules were framed to regulate transit, prescribe passes, and support depot and marking arrangements, the levy was not required to satisfy a strict compensatory quid pro quo standard. Exact equivalence between the fee and a specific service was unnecessary, and the absence of a demonstrated direct service in return did not invalidate the levy. The fee was therefore upheld as valid and not liable to be struck down for want of quid pro quo.</description>
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    <pubDate>Tue, 23 Apr 2002 00:00:00 +0530</pubDate>
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      <title>2002 (4) TMI 947 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=174035</link>
      <description>The transit fee levied under Rule 5 of the U.P. Transit of Timber and Other Forest Produce Rules, 1978 is a regulatory levy connected with control of timber transit under the Indian Forest Act, 1927. Because the rules were framed to regulate transit, prescribe passes, and support depot and marking arrangements, the levy was not required to satisfy a strict compensatory quid pro quo standard. Exact equivalence between the fee and a specific service was unnecessary, and the absence of a demonstrated direct service in return did not invalidate the levy. The fee was therefore upheld as valid and not liable to be struck down for want of quid pro quo.</description>
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      <pubDate>Tue, 23 Apr 2002 00:00:00 +0530</pubDate>
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