CALCUTTA MUNICIPAL CORPORATION vs M/S.SHREY MERCANTILE PVT. LTD. .

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', as per the Calcutta Corporation (Taxation) Regulations, 1989. The Court held that the fee is a regulatory charge for a specific service provided by the corporation, thus falling under the definition of a fee rather than a tax. The appeals were decided in favor of the corporation, affirming the legality of the fee structure established under the relevant regulations.