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 the process of changing the name of the owner in the assessment books is a 'fee' and not a 'tax' under the Calcutta Corporation (Amendment) Act, 1988. The Court held that the fee is a regulatory charge for the service rendered by the corporation in maintaining accurate records, thus affirming the validity of the fee structure established under the Calcutta Corporation (Taxation) Regulations, 1989. The appeals were dismissed, upholding the corporation's demand for mutation fees.