CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
32.
There
is
no
generic
difference
between a tax and a fee. Both are
compulsory exactions of money by public
authorities. Compulsion lies in the fact
that payment is enforceable by law against
a person inspite of his unwillingness or
want of consent. A levy in the nature of a
fee does not cease to be of that character
merely
