OM PARKASH AGARWAL ETC.ETC. vs GIRI RAJ KISHORI & ORS. ETC.ETC.

The Supreme Court declared the Haryana Rural Development Fund Act, 1983 unconstitutional, holding that the State Legislature lacked the competence to enact it. The Court emphasized that a levy must be genuinely a fee and not a tax disguised as a fee, as per the constitutional provisions. The Act was quashed as the cess imposed did not meet the criteria for a valid fee under Entry 66 of List II of the Seventh Schedule, and the Court found no justification for the levy under any constitutional entry.