Om Parkash Agarwal. vs Giri Raj Kishori & Ors.

Authority: Supreme Court Date: 1986-01-28 Acts: Constitution of India, Haryana Rural Development Fund Act, 1983, Punjab Agricultural Produce Markets Act, 1961 Result: Assessee Citation: (1987) 164 ITR 376 (SC) Justices: O. Chinnappa Reddy & E.S. Venkataramiah, JJ. Appeal No: Civil Appeal Nos. 2808 to 2818, 4166 to 4170 & 4183 of 1985 & 263 to 343 of
Whether the cess levied under the Haryana Rural Development Fund Act, 1983 is a fee or a tax --- Held it is a tax, not a fee, and is unconstitutional as the State lacks legislative competence to levy it as a tax.

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