https://www.taxtmi.com/caselaws?id=40087 Under the Sixth Schedule, an autonomous district council may levy only the taxes expressly authorised, and a levy on timber removed from private forests cannot be treated as a tax on land or forest produce where it bears no relation to the land's extent, nature, or potentiality. A levy may also operate as a fee only if it has the character of quid pro quo for services rendered, but no valid fee was shown here because there was no material on the council's expenses or any link between the amount collected and the services provided. The impugned notification was therefore not sustainable as either tax or fee, though a proper fee under paragraph 3 was not excluded in principle. en-us Thu, 14 Aug 1986 00:00:00 +0530 Tue, 31 Jan 2017 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40087 Under the Sixth Schedule, an autonomous district council may levy only the taxes expressly authorised, and a levy on timber removed from private forests cannot be treated as a tax on land or forest produce where it bears no relation to the land's extent, nature, or potentiality. A levy may also operate as a fee only if it has the character of quid pro quo for services rendered, but no valid fee was shown here because there was no material on the council's expenses or any link between the amount collected and the services provided. The impugned notification was therefore not sustainable as either tax or fee, though a proper fee under paragraph 3 was not excluded in principle. Case-Laws Income Tax Thu, 14 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40087