https://www.taxtmi.com/caselaws?id=174089 A levy earmarked for rural development linked to agricultural production, market facilities, roads, water supply, sanitation, storage, rest houses and allied amenities was treated as a regulatory and compensatory fee, not a tax, because a broad reasonable correlation between the impost and the services rendered to the contributing class is sufficient. The statutory scheme showed that the fund was used for specified benefits to those paying the levy, supporting legislative competence. Retrospective validation was also sustained: the legislature may cure defects identified in an earlier decision and validate the levy for past periods by removing the vice in the enactment. The scheme was therefore upheld as a valid rural development fee mechanism. en-us Thu, 29 Jul 1993 00:00:00 +0530 Tue, 29 Sep 2015 17:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174089 A levy earmarked for rural development linked to agricultural production, market facilities, roads, water supply, sanitation, storage, rest houses and allied amenities was treated as a regulatory and compensatory fee, not a tax, because a broad reasonable correlation between the impost and the services rendered to the contributing class is sufficient. The statutory scheme showed that the fund was used for specified benefits to those paying the levy, supporting legislative competence. Retrospective validation was also sustained: the legislature may cure defects identified in an earlier decision and validate the levy for past periods by removing the vice in the enactment. The scheme was therefore upheld as a valid rural development fee mechanism. Case-Laws Indian Laws Thu, 29 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174089