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Secab Association vs The State Of Karnataka And Anr on 7 June, 2024 cites

Union Of India & Ors vs State Of U.P. & Ors on 1 November, 2007

NC: 2024:KHC-K:3733 WP No. 201155 of 2017 C/W WP No. 201156 of 2017 WP No. 201157 of 2017 WP No. 201158 of 2017 WP No. 201159 of 2017 WP No. 201160 of 2017 the Act of 1976 to collect the charges. He submits that Entry 7-A of the Act of 1976 in Schedule III was inserted prescribing the rate of service charges to be collected and the basis of such collection. He submits that though there is no reason for prescribing 25% of the property tax leviable, but contends that there is no other means to determine what should be the rate of service charges payable by the property owners having properties within the municipal area who are exempt from payment of property tax. Thus, he contends that the State Government is not deprived of the power to impose service charges and Entry 7-A of the Schedule-III is in furtherance of such power of State Government. He relied upon the judgment of the Apex Court in the case of Union of India and others Vs. State of Uttar Pradesh reported in (2007) 11 SCC 324, where the Apex Court was considering the distinction between a fee and tax. The Apex Court held as under:
Supreme Court of India Cites 22 - Cited by 10 - A K Mathur - Full Document
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