STATE OF H.P. 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 should not contribute to the general revenue pool. The plaintiffs were entitled to a refund of Rs. 27,771/- paid as registration fee, as the State failed to demonstrate that the fee was earmarked for the registration department's expenses.