TMI Blog1978 (4) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... . Goyal for Respondent Sobhagmal Jain for the Intervener (The State of Rajasthan). O. P. Rana for the Intervener (State of U.P.). JUDGEMENT FAZAL, J. This appeal by certificate is directed against the judgment and order of the Circuit Bench of the Punjab High Court at Delhi dated the 7th May, 1964 and arises in the following circumstances The respondent Company floa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration fee was paid by the respondents under compulsion but the trustees filed a petition in the High Court challenging the validity of the notification and the exorbitant amount realised as registration fee. The short point taken before the High Court by the Respondents, was that the, registration fee levied under the notification dated 15th December, 1952 was an illegal levy as, it did not fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e levied however remote the service may be; (ii) that the fee realised must be spent for the purposes of the imposition and should not form part of the general revenues of the State. In the instant case, it was not disputed before the High Court that the fee realised by the Registration Department under the notification above-mentioned was to form part of the general revenues of the State. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. In Mahant Sri Jagannath Ramanuj Das and Anr. v. The State of Orissa and Anr.( [1954] S.C.R. P. 1046), this Court observed as follows :- Two elements are thus essential in order that a payment may be regarded as a fee. In the first place, it must be levied in consideration of certain services which the individuals accepted either willingly or unwillingly. But this by itself is not enough t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collected must be earmarked to meet the expenses of rendering these services and must not go to the general revenue of the State to be spent for general public purpose . In view of the long course of decisions of this Court, the view taken by the High Court was absolutely correct and we are unable to, find any error of law. We understand that the notification has not been amended and a maximum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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