Supreme Court · 2005 INSC 123 · Decided 9 March 2005
Calcutta Municipal Corporation and ORS. v. M/S. Shrey Mercantile PVT. LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 123 · [2005] 2 S.C.R. 584
- Case number
- CIVIL APPEAL No. 5631/2000
- Decided
- 9 March 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 246
Headnote
Calcutta Municipal Corporation Act, 1986 (as amended by Calcutta Municipal Corporation (Amendment) Act, 1988)-Section 183-Calcutta C Corporation (Taxation) Regulations, 1989-Schedule-Mutation fee-,Demand of-Charging on ad valorem basis, at different rates depending on value of property and cause Levy is in the nature of 'tax' and not 'fee', its primary object being augmenting revenue and not being regulatory measure-The levy is irrational, arbitrary, discriminatory violative of Article 14 of the Constitution and beyond Section D 183(5) of the Act-Constitution of India,
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