Supreme Court · 2004 INSC 520 · Decided 14 September 2004
State of Himachal Pradesh and ORS. v. M/S. Shivalik Agro Poly Products and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 520 · [2004] SUPP. 4 S.C.R. 393
- Case number
- CIVIL APPEAL No. 2122/1999
- Decided
- 14 September 2004
- Bench
- R.C. LAHOTI, G.P. MATHUR, C.K. THAKKER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 266; Registration Act Section 78, 79
Headnote
Registration Act-Sections 78 & 79-Notifications issued by State Government-Fixing registration fee for registration of documents-On a graduated form on the basis of value of subject matter of the instrument­ Held, legal and valid. Tax and fee-Collection of Registration fee-Held, a fee and services rendered cannot be of mathematical exactitude-Further Held, the vagaries in its distribution amongst the class do not detract from the concept of a fee. The Respondents were allotted an industrial plot by the Himachal Pradesh Housin~ Board for establishing an industrial unit.
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