Supreme Court of India

Sona Chandi Oal Committee and Ors. v. State of Maharashtra

Neutral citation
Reported as [2004] SUPP. 6 S.C.R. 971
Bench Ashok Bhan and A.K. Mathur JJ.
Decided 16 December 2004

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

For the reasons stated above, we do not find any merit in this appeal and the same is dismissed with no order as to costs.

Judgment, page 16

From the headnote

Bombay Money-Lenders Act, 1946-Section 9- -Bombay Money­ lenders Rules, 1959-Renewal of money lender's licence-Levy of inspec­ tion fee-Nature of, fee or tax in the guise of fee-Held : Levy of inspection fee for renewal of licence depends upon inspection of books of accounts of money lenders-Inspection of records, by itself, is direct service rendered . by the State to money lenders-Furthermore, fee charged is regulatory in nature to control and supervise the functioning of money lending business to protect debtors-Thus, fee imposed in nature of fees-Also, inspection fee and licence fee

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