Calcutta Municipal Corporation & ... vs M/S Shrey Mercantile Pvt.Ltd.&Others;

The Supreme Court determined that the fee imposed by the Calcutta Municipal Corporation for changing the name of the owner in the assessment books is a 'fee' and not a 'tax'. This conclusion was drawn from the interpretation of Section 7 of the Calcutta Municipal Corporation (Amendment) Act, 1988, which allows the corporation to levy fees for recording title transfers. The Court held that the fee structure established under the Calcutta Corporation (Taxation) Regulations, 1989 is valid and enforceable, thereby dismissing the challenge against the fee demand.