https://www.taxtmi.com/caselaws?id=40024 The Supreme Court held that the enhanced fee for slaughtering animals by the Delhi Municipal Corporation was a fee and not a tax, disagreeing with the High Court's decision. The Court emphasized the distinction between a tax and a fee, stating that a fee is for a special service rendered by the government. The Court found the High Court's evaluation of the relationship between the fee collected and the expenditure incurred by the Municipal Corporation to be incorrect, noting that the fee increase was justified due to rising costs. Consequently, the appeal was allowed, the High Court's judgment was set aside, and the writ petition was dismissed. en-us Thu, 28 Apr 1983 00:00:00 +0530 Fri, 01 Aug 2014 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40024 The Supreme Court held that the enhanced fee for slaughtering animals by the Delhi Municipal Corporation was a fee and not a tax, disagreeing with the High Court's decision. The Court emphasized the distinction between a tax and a fee, stating that a fee is for a special service rendered by the government. The Court found the High Court's evaluation of the relationship between the fee collected and the expenditure incurred by the Municipal Corporation to be incorrect, noting that the fee increase was justified due to rising costs. Consequently, the appeal was allowed, the High Court's judgment was set aside, and the writ petition was dismissed. Case-Laws Income Tax Thu, 28 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40024