Supreme Court · 1992 INSC 122 · Decided 23 April 1992
Commissioner and Secretary to Government Commercial Taxes and Religious Endowments Department and ORS. v. Sree Murugan Financing Corporation Coimbatore and ORS.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 122 · [1992] 2 S.C.R. 735
- Case number
- CIVIL APPEAL No. 582/1988
- Decided
- 23 April 1992
- Bench
- KULDIP SINGH, M. FATHIMA BEEVI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
TO GOVERNMENT A ..... ~ COMMERCIAL TAXES AND RELIGIOUS ENDOWMEl'l1S DEPARTMENT AND ORS. v. SREE MURUGAN FINANCING CORPORATION COIMBATORE AND ORS. B -( APRIL 23, 1992 [KULDIP SINGH AND M. FATHIMA BEEVI,JJ.) Tamil Nadu Chit Fund Rules, 1964: Rule 4r-Appendix II-Articles 1 c and 8-A. x Chit incu"ed for benefit of "chit fund'~evy D held valid. 'Tax' and 'fee'-Distinction between-What is. Under the Tamil Nadu Chit Funds Act, 1961 no person can start or conduct any chit unless he registers With the Registrar the proposed E bye-laws of the chit. An application for
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