P.M. ASHWATHANARAYANA SETTY & ORS. ETC. ETC. vs STATE OF KARNATAKA & ORS.

The Supreme Court examined the constitutional validity of the ad valorem court fee provisions under the Karnataka Court Fees and Suits Valuation Act, 1958, Rajasthan Court Fees and Suits Valuation Act, 1961, and Bombay Court Fees Act, 1959. The Court upheld the validity of the provisions allowing uniform ad valorem fees without an upper limit, stating that such levies do not convert fees into taxes and are permissible under Article 14 of the Constitution. The Court also clarified that the distinction between 'tax' and 'fee' must be maintained, and the High Court's decisions were affirmed, rejecting the challenges to the provisions' constitutionality.