06.04.’21, LAW NOTES:* *4)* A levy is not a fee if it is considerably higher than the expenses incurred for rending the services. *5)* A fee cannot be levied for increasing the general revenue [(1978) 2 SCC 367] Chief Commissioner Vs. D.G.M.

*06.04.’21, LAW NOTES:*

*4)* A levy is not a fee if it is considerably higher than the expenses incurred for rending the services.

*5)* A fee cannot be levied for increasing the general revenue

[(1978) 2 SCC 367]
Chief Commissioner Vs. D.G.M.

*6)* A fee received for one purpose cannot be utilized for a purpose other than that sanctioned by the law which authorizes the levy of the fee.

[(1973) 1 SCC 162]
Government of Madras Secretary Vs. Zenity Lamps and Electrical

*(To be continued)*

K selvaraj author advt