Sri Krishna Das vs Town Area Committee, Chirgaon

Authority: Supreme Court Date: 1990-03-20 Acts: United Provinces Town Areas Act, 1914; United Provinces Municipalities Act, 1916; U.P. Town Areas (Amendment) Act, 1934; U.P. Town Areas (Amendment) Act, 1952; U.P. Town Areas (Amendment) Act, 1962; Constitution of India Citation: (1990) 183 ITR 401 (SC) Justices: K. N. Saikia & P. B. Sawant, JJ. Appeal No: Civil Appeal No. 748 of 1975
Whether the weighing dues levied by the Town Area Committee constituted a tax or a fee --- Held: Tax. Whether the levy was discriminatory and violated Articles 14 and 19(1)(g) of the Constitution --- Held: No. Whether there was double taxation --- Held: No. Whether the bye-laws were validly framed and the levy was authorized by law --- Held: Yes.

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