https://www.taxtmi.com/caselaws?id=289392 A court-fee levy under the Madras Court Fees and Suits Valuation Act was examined against the constitutional distinction between a fee and a tax. The court held that a fee must bear a reasonable correlation to the services rendered, even if exact equivalence is unnecessary, and found that a flat ad valorem levy without limit imposed a grossly disproportionate burden on higher claims. Because the materials did not show a rational relation between the enhanced receipts and the cost of civil justice administration on the Original Side, the levy was unconstitutional as applied there. Excess court-fee collected under that levy was also refundable to the extent claimed. en-us Fri, 31 Mar 1967 00:00:00 +0530 Wed, 29 Jul 2020 10:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289392 A court-fee levy under the Madras Court Fees and Suits Valuation Act was examined against the constitutional distinction between a fee and a tax. The court held that a fee must bear a reasonable correlation to the services rendered, even if exact equivalence is unnecessary, and found that a flat ad valorem levy without limit imposed a grossly disproportionate burden on higher claims. Because the materials did not show a rational relation between the enhanced receipts and the cost of civil justice administration on the Original Side, the levy was unconstitutional as applied there. Excess court-fee collected under that levy was also refundable to the extent claimed. Case-Laws Indian Laws Fri, 31 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289392