https://www.taxtmi.com/caselaws?id=285243 A levy imposed on persons selling or displaying articles on public road margins under a municipal regulatory provision was treated as a fee, not a tax, because it was connected to regulation of street use and municipal services. The fee-tax distinction turned on quid pro quo and a reasonable correlation between the amount collected and the cost of supervision and regulation. As no material showed extra expenditure or adequate correlation with the services rendered, and the municipality did not justify the levy under express taxing powers, the levy was held invalid and the municipal resolution could not be sustained. en-us Fri, 27 Jan 1956 00:00:00 +0530 Fri, 03 Jan 2020 18:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285243 A levy imposed on persons selling or displaying articles on public road margins under a municipal regulatory provision was treated as a fee, not a tax, because it was connected to regulation of street use and municipal services. The fee-tax distinction turned on quid pro quo and a reasonable correlation between the amount collected and the cost of supervision and regulation. As no material showed extra expenditure or adequate correlation with the services rendered, and the municipality did not justify the levy under express taxing powers, the levy was held invalid and the municipal resolution could not be sustained. Case-Laws Indian Laws Fri, 27 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285243