TaxTMI 
TaxTMI 
TaxTMI 
1996 (8) TMI 531
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.... to adjudicate upon the claim of the writ petitioners/respondents herein, that no market fee is chargeable from them as no service is rendered. This direction was made despite the averment made by the Mandi Samitis in the counter affidavits that they were rendering some services like arrangement for electric light, water, scavenging, other amenities in the markelyards, provision of tents, urinals,....
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...., there should be near- balance of the fee demanded and services rendered. That, in our view, is not the correct approach. The High Court should not have left the matter at large with the Mandi Samitis who in the nature of things, would have to be Judges in their own cause; something undesirable. 2. This Court in M.C.D. and Ors. v. Mohd. Yasin and Anr. summing up the judge-made law on the point, ....
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....hat is a necessary quid pro quo in the strict sense is not the one and only true index of a fee; nor is it necessarily absent in a tax. 3. This view has been constantly followed in later decisions. The element of quid pro quo in its strict sense is not always a sine qua non for a fee. See in this connection City Corporation of Calicut v. Thachambalath Sadalinan and Ors. wherefrom the following pa....
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....of the above decisions to the facts emerging on the present files, it becomes patent that the appellant-Samitis do render a number of services to persons transacting their business and deals in the market-yards as elsewhere, and it is not necessary that what they are charging, would be shown to have been spent penny by penny for the benefit of the fee payers and others concerned with them. The Hig....