SRI KRISHNA DAS vs TOWN AREA COMMITTEE, CHIRGAON

The Supreme Court clarified the distinction between a tax and a fee under the Indian Constitution, emphasizing that while taxes are levied for common benefits without a direct quid pro quo, fees are charged for specific services rendered to the payer. The Court held that the State Government has the authority to levy fees under Entry 66 of List II, which is co-extensive with its legislative powers. It ruled that judicial review of tax legislation is limited to cases of abuse of power, and that the mere existence of oppressive taxes does not warrant judicial interference.