CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
282 has succinctly
laid down the law on this issue having explained the
distinction of these levies. It has been held that a tax is
a compulsory extraction of money by public authority
for public purposes enforceable by law and is not
payment for services rendered. A fee is generally
defined to be a charge for a special service rendered
