07.04.2021: *LAW NOTES*
*(7)* Where the levy is not co-related to any particular services, it must fail as a fee.
[(1975) 2 SCC 274]
Govt. of AP vs. HMT
*(8)* The fact that it (a fee) is not uniform, but takes account of the paying capacity of the recipients of the services is not conclusive to negate a fee.
[(1975) 1 SCC 509]
St. of Maharashtra vs. Salvation Army
*(9)* Application Fees for grant of Licence are not meant to be utilised for the purpose of earning revenue but to meet the administrative charges required.
[(2005) 5 SCC 598]
Ashok Lanka vs. Rishi Dixit
(To be continued)
Author k selvaraj advt mhc