Chitra (B) Publicity Company vs Rajkot Municipal Corporation on 20 October, 2020
40. It is now well settled that the provision
relating to levy of tax and collection of fees
cannot be compared with as held by the judgment
relied upon on behalf of the petitioner in case
of New Manek Chowk Spinning & Waiving Mills
(Supra), Krishna Mohan (Supra) and Bidhannagar
(Salt Lake) (Supra) with reference to taxing
provisions and the same would not be applicable
to the facts of the present case pertaining to
levy of fees.