essentially for services rendered and there must be an
element of quid pro quo between the person
538
who pays it and the public authority ... services rendered and as such there is an
element of quid pro quo between the person who pays the fee
and the public authority which
materials placed, the levy ought nor to fail for want of
quid pro quo. However, having regard to the infirmities
noticed in the estimates ... that Act.
On behalf of the respondents it was contended that quid
pro quo was established in respect of 73 out of 93 market
committees
altogether. In the
case of such a fee the test of quid pro quo is not to be
satisfied with such direct close or proximate ... special benefit to them. [1244E-F]
(vi) That the element of quid pro quo may not be
possible, or even necessary, to be established with
that the
impugned regulations had failed to satisfy the requirement of
quid pro quo; and that the corporation was not justified in using
its power ... that the difference between
a fee and a tax based on quid pro quo which once existed is
now almost irrelevant as a test
contended that a levy being a
regulatory-cum-registration fee, the quid pro quo required
is very minimal and that it is entitled to levy ... benefit of the service. It also held that the element of
quid pro quo in the strict sense is not always a sine
fact that it must be "by and
large" a quid pro quo for the services rendered. However,
correlationship between the levy ... separate fund and not to the consolidated fund. The element
of quid pro quo in the strict sense is not always a sine
part of the public revenue of the
State. There is no quid pro quo between the taxpayer and
the public authority. It is a part ... essentially for services rendered and there must be an
element of quid pro quo between the person who pays it and
the public authority that
this exercise had to be meticulously calculated on the
premise of quid pro quo. Relying on Synthetics and Chemicals Ltd. the
learned Single Judge came ... must per force be confined and founded on the rule of quid pro quo.
Relying on the decision of this Court in Sreenivasa General Traders
Kewal Krishna
Puri 's case that the element of quid pro quo may not be
possible or even necessary to be established with
mathematical ... sufficient quid pro duo for the purpose.
This Court has also emphasised in this decision that
traditional view or quid pro quo has undergone
State-Immunity from prosecution on payment of licence fee-If
quid pro quo.
HEADNOTE:
The appellant was using denatured spirit in the manufacture
of micanite ... must be shown that the levy was a quid pro quo
for services rendered by the Government. An arithmetic
exactitude is not expected but correlationship
