Supreme Court · 2006 INSC 491 · Decided 7 August 2006
Vijayalashmi Rice Mill and ORS. v. The Commerical Tax Officers, Palakol and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 491 · [2006] SUPP. 4 S.C.R. 279
- Case number
- CIVIL APPEAL No. 5120/1999
- Decided
- 7 August 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
B Andhra Pradesh Rural Development Act, 1956-1mposition of cess­ Constitutional validity of-Held-Cess was for rendering to rural public facilities of roads, bridges, storage etc.-lt was in substance a fee even if no C specific service was rendered to any particular individual from whom it was total amount of fees generated by the cess and total value of service rendered-Act found to be valid in absence of specific plea that such correlation was absent­ However, liberty reserved to file fresh petition with that plea-Entry 66 of list II of Seventh Schedule to Constitution of India,
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