Supreme Court · 2004 INSC 719 · Decided 16 December 2004
Sona Chandi Oal Committee and ORS. v. State of Maharashtra
- Court
- Supreme Court of India
- Citation
- 2004 INSC 719 · [2004] SUPP. 6 S.C.R. 971
- Case number
- CIVIL APPEAL No. 992/2003
- Decided
- 16 December 2004
- Bench
- ASHOK BHAN, A.K. MATHUR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Bombay Money-Lenders Act, 1946-Section 9-A-Bombay Money­ lenders Rules, 1959-Renewal of money lender's licence-Levy of inspec­ tion fee-Nature of, fee or tax in the guise of fee-Held : Levy of inspection A B fee for renewal of licence depends upon inspection of books of accounts C of money lenders-Furthermore, fee charged is regulatory in nature to control and supervise the functioning of money lending business to protect debtors-Thus, fee imposed in nature of fees-Also, inspection fee and licence fee obtained under the Act is not sufficient to meet the D expenses incurred on
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