https://www.taxtmi.com/caselaws?id=333132 The Supreme Court upheld an additional court fee imposed by notification on appeals and revisions before tribunals and appellate authorities, holding that the levy fell within the statutory power and remained inside the prescribed ceiling. It further held that the charge was a valid fee, not a tax, because it was earmarked for a Legal Benefit Fund supporting legal services and welfare measures connected with the administration of justice. The Court found a sufficient nexus and quid pro quo in the wider sense applicable to regulatory and welfare exactions. The challenge to the levy therefore failed, and the appeal and connected writ petitions were dismissed. en-us Thu, 01 Sep 2016 00:00:00 +0530 Tue, 20 Mar 2018 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333132 The Supreme Court upheld an additional court fee imposed by notification on appeals and revisions before tribunals and appellate authorities, holding that the levy fell within the statutory power and remained inside the prescribed ceiling. It further held that the charge was a valid fee, not a tax, because it was earmarked for a Legal Benefit Fund supporting legal services and welfare measures connected with the administration of justice. The Court found a sufficient nexus and quid pro quo in the wider sense applicable to regulatory and welfare exactions. The challenge to the levy therefore failed, and the appeal and connected writ petitions were dismissed. Case-Laws Indian Laws Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333132