State Of Himachal Pradesh & Ors vs M/S. Shivalik Agro Poly Products & Ors

The Supreme Court upheld the decision of the High Court declaring the notification dated 14.4.1969 issued under Sections 78 and 79 of the Registration Act as void and ultra vires. The Court established that a registration fee must be levied for specific services rendered and cannot be treated as a tax, emphasizing that the amount collected should be earmarked for the services provided. The Court affirmed the lower courts' decisions to refund the registration fee paid by the plaintiffs, thereby reinforcing the principle that fees must be justified by corresponding services.