State Of West Bengal vs M/S. Shrey Marcentile Pvt. Ltd. And Ors. on 7 July, 2000
5. Mr. Pradip Ghosh, the learned counsel appearing on behalf of the writ petitioners-respondents on the other hand, submitted that Mutation fee cannot be in the nature of a regulatory fee as there is no element of regulation in relation to mutation. According to the learned counsel, such a provision has been made for the benefit of the Corporation as the same enables it to recover rates and taxes from those, whose names are mutated. The said Act, the learned counsel urged, provides for penal provision for not applying for mutation and, thus, it must be held to be a tax and the same being in the nature of stamp duty or estate duty, was beyond the legislative competence of the State legislation. Apart from the decisions cited before the learned trial Judge, the learned counsel has placed strong reliance on ITC & Ors. v. State of Karnataka & Ors. reported in 1985(supp) SCC 476 and the Constitution Bench decision in Kewal Krishan Puri & Ors. v. State of Punjab & Ors. .