Full Judgment Text
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PETITIONER:
COMMISSIONER AND SECRETARY TO GOVERNMENTCOMMERCIAL TAXES AND
Vs.
RESPONDENT:
SREE MURUGAN FINANCING CORPORATION COIMBATOREAND ORS.
DATE OF JUDGMENT23/04/1992
BENCH:
FATHIMA BEEVI, M. (J)
BENCH:
FATHIMA BEEVI, M. (J)
KULDIP SINGH (J)
CITATION:
1992 AIR 1383 1992 SCR (2) 735
1992 SCC (3) 488 JT 1992 (3) 591
1992 SCALE (1)900
ACT:
Tamil Nadu Chit Fund Rules, 1964 :
Rule 42-Appendix II-Articles 1 and 8-A.
: Chit Fund--Enhancement of fees for registration
of bye-laws--Levy of fees for filing audited and certified
Balance sheets--Validity of--Held levy of fees has live
nexus with expenditure incurred for benefit of "chit fund"--
Levy held valid.
’Tax’ and ’fee’--Distinction between--What is.
HEADNOTE:
Under the Tamil Nadu Chit Funds Act, 1961 no person can
start or conduct any chit unless he registers with the
Registrar the proposed bye-laws of the chit. An application
for registration of bye-laws is to be accompanied by fees
set out in Appendix II of the Tamil Nadu Chit Fund Rules,
1967. Article 1 of Appendix II was amended and the fees
payable for registration of bye-laws of the chit was
enhanced. Simultaneously Article 8-A was inserted by which
fees for filing audited and certified balance sheet by the
chartered Accountants was levied.
The respondents challenged the validity of the
amendments on the ground that the rates of fees fixed in
Article 1 and Article 8-A were disproportionately high
having no nexus to the nature of service rendered and the
levy was in fact not a fee but a tax.
The High Court of Madras struck down the amendments
holding that (i) the necessary element of quit pro quo was
absent; (ii) the number of the subscribers or the
installments to the chit has no nexus with the registration
fee, and (iii) that since no scrutiny or examination of
balance sheets was required to be done under the Rules
therefore no expenditure
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need be incurred and as such no fees could be levied for
that purpose. Against the decision of the High Court appeals
were filed in this Court.
Allowing the appeals and setting aside the judgment of
the High Court, this Court,
HELD : 1. The enhanced fee is justified on the legal as
well as the factual anvil of quid pro quo. Apart from the
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appointment of Registrar, its staff and various other
functionaries, the scheme of the Act in its operation
involves huge expenditure which is entirely met out of the
Fee-fund. The fees collected under the Act have, therefore,
live nexus with the expenditure incurred for the benefit of
the "chit fund" business. [746 G-H, 747 A]
2. The scheme of the Act and the Rules shows that there
is effective supervision and control at every stage of the
functioning of the "chit fund" business. The High Court
grossly erred in holding that the number of the subscribers
or the instalments has no nexus with the registration fee.
Every subscriber has to enter into an agreement with the
Foreman who conducts the business on behalf of the proprie-
tors. The object of the Act and Rules obviously is to pro-
tect the interest of the subscribers. More the subscribers
more burden on the authorities and as a consequence more fee
is required to meet the expenditure. [745 G-H, 746 A]
It is no doubt correct that after registration of bye-
laws fees are payable under Section 53 of the Act for the
performance of various other functions by the Registrar and
his staff, but that is justified in view of the scheme of
the Act. The expectation of winning a draw or a bid at the
auction and becoming rich over-night lures the lower-middle
class and the poor to subscribe to the chit fund out of
their savings or even by borrowing money. In such a
situation apart from regulatory measures it is necessary to
have strict control and supervision over the "chit fund"
business. The Act and the Rules are operating with that
objective. [746 A-C]
3. It cannot be said that it was not required under the
Rules to scrutinise and investigate the contents of the
balance sheets submitted through the chartered accountants
and as such it was not necessary to do so and that since no
scrutiny or examination of balance-sheets was required to be
done, no expenditure need be incurred and as such no fee for
that purpose could be levied. The registrar is justified
rather duty-bound to act in furtherance of the objects of
the Act and the Rules. Even otherwise when
737
the Rules provide for filing of balance-sheets by the
Chartered Accountants, it is necessary in the context of the
rules and the Act to provide machinery to examine and verify
the contents of the balance-sheets. No fault can be found
with the reasons given by the State for bringing in Article
8-A in Appendix II to the Rules. The High Court fell into
error in quashing the impugned amendments. [747 F-H, 748 A,
746 H]
Kewal Krishan Puri v. State of Punjab, [1979] 3 SCR
1217; Sreenivasa General Traders and Ors. v. State of Andhra
Pradesh and Ors., [1983] 4 SCC 353; Commissioner of Hindu
Religious Endowments, Madras v. Shri Lakshmindra Thirthya
Swamiyar, [1954] SCR 1005; H.H Sudhandara v. Commissioner
for Hindu Religious and Charitable Endowments, [1963] Suppl.
2 SCR 302; Hingir Rampur Coal Co Ltd. and Anr. v. State of
Orissa and Anr., [1961] 2 SCR 537; H.H.Swamiji v.
Commissioner, Hindu Religious and Charitable Endowments
Department and Anr., [1980] 1 SCR 368; Southern
Pharmaceuticals chemicals Trichur and Ors. etc. v. State of
Kerala and Ors, etc., [1982] 1 SCR 519, referred to.
Municipal Corporation of Delhi and anr. v. Mohd. Yaseen
etc., [1983] 2 SCR 999, relied on.
JUDGMENT:
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CIVIL APPELLATE JURISDICTION : Civil Appeal Nos. 582 to
625 of 1988.
From the Judgment and Order dated 20.3.1985 of the
Madras High Court in W.P. Nos. 9471, 9472, 9615, 9616, 9668,
9669, 9670, 9671, 9809, 10067, 10082, 10083, 10297, 10391,
10397, 10400, 10430, 10461, 10547, of 1982, W-P Nos. 73, 74,
75, 655, 1509, 1510, 1511, 1714, 1802, 1939, 1970, 1971,
2504, 2519, 2520, 3446, 3447, 3448, 3449, 3752, 3764 and
7767 of 1983 and W.P.Nos. 573, 1426, 6093, of 1984.
V. Krishnamurthy and V.R. Karthikeyan for the
Appellants.
K.V. Mohan, Smitha Singh and Chari for the Respondents.
The Judgment of the Court was delivered by
FATHIMA BEEVI, J. These appeals arise out of the common
judgment of the Madras High Court in a batch of writ
petitions in which the respondents challenged the validity
of the amendments effected to Article 1 and insertion of
Article 8-A to Appendix II of the Tamil Nadu Chit Fund
738
Rules, 1964 (for short ’the Rules’). The High Court in its
judgment dated 20.3.1985 has struck down as invalid the
impugned amendments.
The Tamil Nadu Chit Funds Act, 1961 (The Act) provides
for the regulation of chit funds in the State of Tamil Nadu.
’chit’ is a transaction by which its foreman enters into an
agreement with a number of subscribers that every one of
them shall subscribe certain sum by installments for a defi-
nite period and that each subscriber in his turn as deter-
mined by lot or by auction, shall be entitled to a prize
amount. The sum total of the subscription payable by all the
subscribers for any installment of a chit without any deduc-
tion for discount or otherwise is chit amount.
It is useful to summarise the scheme of the Act and the
rules. The Registrar of chit funds is appointed by the
Government under section 51. No person can start or conduct
any chit unless he registers with the Registrar the proposed
bye-laws of the chit. Section 7 provides that the Registrar,
on being satisfied that the bye-laws have been registered,
the chit agreement has been filed, and the security required
under section 12 has been furnished by the foreman, grants
"certificate of commencement". The auction or drawing of any
chit commences only on obtaining such certificate. The
security furnished under section 12 can only he released by
Registrar in accordance with the prescribed procedure.
Under section 16 every foreman has to prepare and file
with the registrar a duly audited balance-sheet. The
defaulting non-prized subscriber is liable to be removed and
the aggrieved person has a right of appeal to the Registrar
whose order in the matter is final. Any substitution in
place of a defaulting subscriber has to be recorded and copy
filed with the Registrar. The rights of the prized or non-
prized subscribers in the chit cannot be transferred or
interfered with without the previous sanction in writing of
the Registrar. The foreman is required to maintain all the
records pertaining to a chit for a specified period. The
Registrar is empowered under section 37 to inspect the chit
books and all records after giving due notice. If the Regis-
trar is of the opinion that the accounts of any chit are not
properly maintained and that such account should be audited,
it shall be lawful for him under section 51(4) to have such
account audited by a chit auditor. The foreman has a right
of appeal against the order of the Registrar refusing to
register bye-laws or to grant a certificate of commencement
or refuse to accept the security or refusing to release the
739
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property charged by way of security as provided under
section 54. Penalty for the contravention of the provisions
is provided under section 56.
The provisions of the Act impose duties on the
Registrar and are intended to regulate the conduct of the
business. The registrar has to take adequate security and
keep the same intact until the claims of all subscribers are
satisfied and till the termination of the chit, the Regis-
trar is required to discharge several duties.
Section 63 empowers the Government to make rules for
carrying out all or any of the purposes of the Act. Section
53 which provides for levy of fees reads:-
"53. (1) There shall be paid to the Registrar such
fees as the Government may from time to time,
prescribe for-
(a) the registration of the bye-laws of a chit
under section 3;
(b) the grant of a certificate of commencement
under section 7;
(c) filing with the Registrar of the chit
agreement and copies of documents under section 11,
20, 21, 29 and 32;
(d) the inspection of documents under section
52;
(e) the certificate, copy of or extract of
documents under section 52;
(f) the audit of accounts of the foreman and
the issue of an audit certificate;
(g) such other matters as may appear necessary
to give effect to the purposes of this Act.
(2) A table of fees payable under sub-section
(1) shall be published in the Fort St. George
Gazette." (Now the Tamil Nadu Government Gazette).
The Rules have been framed under section 63. Rule 3
states that the bye-laws shall provide for the matters
specified thereunder. If the Registrar refuses to the regis-
ter the bye-laws of a chit, he shall record his reasons
740
for such refusal in writing and communicate a copy of the
order to the applicant. Rule 11 prescribes the particulars
to be contained in the chit agreement, rule 14 prescribes
the form of minute of the proceedings and rules 15 to 22
regulate the acceptance and release of security. In the case
of cash deposited in an approved bank and transferred in
favour of Registrar, intimation has to be given by the
Registrar to the bank. Under rule 22 the Registrar before
releasing the security may call upon the foreman to produce
register and books of accounts maintained and issue a notice
to the subscribers. Registrar has to hear objections, if
any, and inquire into the same and record the decision in
writing. On the application of the foreman, the Registrar
shall cause the balance-sheet and profit and loss account to
be audited by the chit auditor as expeditiously as possible.
Rule 42 states that the fees payable to the Registrar for
the matters specified under section 53 shall be as set out
in Appendix II and shall be paid in cash. Appendix II con-
tains the table of fees for the registration of bye-laws of
chit under section 3 as Article 1 and for the audit of
accounts under sub-section (4) of section 51 as Article 8.
The impugned amendments are to the following effect:-
AMENDMENT
In the said Rules, in Appendix II, in the Table of
fees (1) for Article I and the entries relating
thereto, the following Article and entries shall
be substituted, namely:-
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1. For the Registration of bye-laws of a chit
under section 3.
Rates of Fees.
(a)for chits for a term of Re.1 per subscriber or install-
less than one year Rs. 1 ment which ever is higher
(b) for chits for a term of subject to a minimum of Rs.50
one year and above per subscriber or instalment
Re.2.50 whichever is higher subject to
a minimum of Rs.50
(i) chit amount of value up per subscriber or instalemnt
to Rs.5,000 Rs.5 which ever is higher subject to a
minimum of Rs. 50
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(ii) for chit amount of Per subscriber or instalment which-
value between Rs. ever is higher subject to a minimum
5,001 and Rs.10,000 Rs.50
Rs.5
(iii)for chit amount of Per subscriber or instalment which-
value between Rs. ever is higher subject to a minimum
10,000 and Rs20,000 of Rs.50
Rs.5
(iv) for chit amount of Per subscriber or instalment which-
value between Rs. ever is higher subject to a minimum
20,000 and Rs30,000 of Rs.50
Rs.10
(v) for chit amount of Per subscriber or instalment which-
value between Rs. ever is higher subject to a minimum
30,001 and Rs40,000 of Rs.50
Rs.12
(vi) for chit amount of Per subscriber or instalment which-
value between Rs. ever is higher subject to a minimum
40,001 and Rs50,000 of RS.50
Rs.15
(vii)for chit amount of Per subscriber or instalment which-
value exceeding Rs. ever is higher subject to a minimum
50,000 Rs.20 of Rs.50
(2).......
(3) after Article 8, as so amended, the following
Article and entries shall be inserted, namely:-
"8A. For filing Balance-sheets audited and certified by
Charted Accountant.
(a) When the chit amount does not exceed Rs.500-Rs.10.00
(b) When the chit amount exceeds Rs.500 for the first
Rs.500 as under sub-clause (a) and for every Rs.500 or
part thereof in excess of Rs.500 subject to the maximum
of Rs.250. The fee leviable under this clause shall not
exceed Rs.250".
The challenge was mainly on the ground that the rates
of fees fixed in article 1 and Article 8-A in Appendix II to
the Rules were disproportionately high having no nexus to
the nature of services rendered and
742
intended to augment revenue and partake character of tax and
as such the levy suffered from the vice of arbitrariness,
hostile discrimination and unreasonable restriction on
trade. The High Court came to the conclusion that the
necessary element of quid pro quo was absent and as such
struck down the amendment on the said ground.
The High Court declared the amendment by which the
registration fee was enhanced, as ultra vires, on the
following reasoning:-
"When a Foreman starts a chit, under section 3 he
has to apply for registration of the bye-laws. It
is only there after, he can approach the subscriber
and get the chit agreements as prescribed under
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Section 5 executed and file them under Section 6.
He cannot commence the business till he secures the
certificate under section 7(2). Therefore, when an
application is made for registration of bye-laws,
at that stage, section 3(3) authorises the Regis-
trar to find out as to whether the bye-laws are in
accord with the provisions of the Act or the rules
made thereunder. As to what the bye-laws should
provide, Rule 3 enumerates them. An application for
registration is to be in Form No.1 accompanied by
fees set out in Appendix II. Hence, the number of
the subscribers or the instalments, has no nexus
with what are required to be done under section
3(3) by the Registrar. Whether they are more or
less, it was only a question of furnishing particu-
lars and recording them and no more. If for the
entire period of the chit except the registration
fee no other fee is demanded and the entire serv-
ices rendered is covered by this demand alone, then
the correlation claimed could be available. Section
53 enables imposition of fees in respect of almost
each one of the subsequent stages of the conduct of
the chit whenever the authorities are to be ap-
proached or they are to exercise their powers. In
the context of such provisions having been made in
the Act, the registration fees claimed has to be
restricted to what are required to be done under
section 3(3)."
The High Court held Article 8-A to be invalid on the
following reasoning:-
743
"When rules themselves do not contemplate produc-
tion of registers, books of accounts and other
records, the claim made that pursuant to the filing
of the balance-sheet, records have to be verified
and that the whole matter has got to be thoroughly
examined is unacceptable. In such of those matters
where irregularities are noticed, the Registrar can
call for all the records and scrutinise them and
thereafter initiate prosecution or take such other
action. Such instances would arise in both catego-
ries. Hence, when the rules themselves contemplate
a different type services to be rendered when
Chartered Accountant’s Certificates are filed, the
fee impossable under Article 8-A cannot be the same
as in Article 8 which contemplates more comprehen-
sive services to be rendered. Therefore as rightly
pleaded by the petitioners, the necessary element
of quid pro quo is not existing and furthermore
this is an unreasonable restriction on right of
trade and the rate fixed is aimed at increasing
general revenues."
The High Court relied upon the judgment of this Court
in Kewal Krishan Puri v. State of Punjab, [1979] 3 SCR 1217
wherein it was observed that a substantial portion of the
amount collected on account of fees, must be shown with
reasonable certainty as being spent for rendering services
to justify the quid pro quo which is a distinguishing
feature of "fee" from "tax".
This Court in sreenivasa General Traders & others v.
State of Andhra Pradesh & others [1983] 4 SCC 353 considered
Kewal Krishan Puri’s case and observed as under:-
"The decision in Kewal Krishan Puri case does not
lay down any legal principle of general applicabil-
ity. The observation made therein seeking to quan-
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tify the extent of correlation between the amount
of fee collected and the cost of rendition of
service, namely, "At least a good and substantial
portion of the amount collected on account of fees,
may be in the neighbourhood of two-thirds or three-
fourths, must be shown with reasonable certainty as
being spent for rendering services in the market to
the payer of fee", appears to be an obiter. It was
not intended to lay down a rule of universal appli-
cation but it
744
was a decision which must be confined to the spe-
cial facts of that case."
This Court in several judgments over a period of 40
years has authoritatively crystalised the contradistinction
between "tax" and "fee". The judgments of this Court in
Commissioner of Hindu Religious Endowments, Madras v. Shri
Lakshmindra Thirthya Swaminyar, [1954] SCR 1005; H.H. sud-
handara v. Commissioner for Hindu Religious and Charitable
Endowments, [1963] Suppl. 2 SCR 302; Hingir Rampur Coal Co.
Ltd. & another v. State of Orissa & another, [1961] 2 SCR
537; H.H. Swamiji v. Commissioner, Hindu Religious and
Charitable Endowment Department & another, [1980] 1 SCR 368
and southern Pharmaceuticals and Chemicals Trichur & Others
etc. v. State of Kerala and Others etc., [1982] SCR 519 were
considered by this Court in Municipal Corporation of Delhi
and another v. Mohd. Yaseen etc., [1983] 2 SCR 999 wherin
the Court speaking through Chinnappa Reddy, J held as
under:-
" What do we learn from these precedents? We learn
that there is no generic difference between a tax
and a fee, though broadly a tax is a compulsory
exaction as part of a common burden, without prom-
ise of any special advantages to classes of taxpay-
ers whereas a fee is a payment for services ren-
dered, benefit provided or privilege conferred.
Compulsion is not the hallmark of the distinction
between a tax and a fee. That the money collected
does not go into a separate fund but goes into the
consolidated fund does not also necessarily make a
levy a tax. Though a fee must have relation to the
services rendered, or the advantages conferred,
such relation need not be direct: a mere causal
relation may be enough. Further, neither the inci-
dence of the fee nor the service rendered need be
uniform. That others besides those paying the fees
are also benefited does not detract from the char-
acter of the fee. In fact the special benefit or
advantage to the payers of the fees may even be
secondary as compared with the primary motive of
regulation in the public interest. Nor is the Court
to assume the role of a cost accountants. It is
neither necessary nor expedient to weight too
meticulously the cost of the services rendered etc.
against the amount of fees collected so as to
evenly balance the
745
two. A broad correlationship is all that is neces-
sary. Quid Pro Quo in the strict sense is not the
one and only true index of a fee; nor is it neces-
sarily absent in a tax."
In Mohd. Yaseen’s case the Municipal Corporation of
Delhi enhanced the slaughtering fee is respect of two cate-
gories of animals by eight fold. Some Butchers of the city
questioned the revision of rates on the ground that the
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proposed enhanced fee was wholly disproportionate to the
cost of services and supervision and was in fact not a fee,
but a tax. During the pendency of the writ petitions in the
High Court, by virtue of an interim arrangement, the Munici-
pal Corporation of Delhi was permitted to collect slaughter
fee at double the rates (instead of 8 times) and as a result
thereof the Corporation realised a sum of Rs. 4,24,494. The
budget of the Corporation showed a sum of Rs. 2,56,000 as
the expenditure involved in connection with the slaughter
house. The High Court came to the conclusion that even if
the original fee was doubled the amount realised would be
more than sufficient to meet the expenditure involved and,
therefore, there was no reason at all for increasing fee
eight fold and so the proposed fee was not fee but a tax for
which there is no legislative mandate. This Court allowed
the appeal and set aside the judgment of the High Court.
This Court clarified the concept of "fee" which we have
quoted above. We respectfully agree with the same.
The Act and the Rules provide complete mechanism for
the control, supervision and regulation of the "chit fund"
business in the State of Tamil Nadu. No person can start or
conduct any "chit" unless he registers the proposed bye-laws
in accordance with the procedure prescribed. It is common
knowledge that there are large number of subscribers to the
"chit fund" business. The Act and the Rules primarily
protect the subscribers and in the process help the
proprietors to run the "chit fund" business to their
advantage. There are elaborate provisions under the Act and
the Rules providing investigation into the functioning of
the said business. The scheme of the Act and the Rules as
detailed in the earlier part of the judgment shows that
there is effective supervision and control at every stage of
the functioning of the "chit fund" business. The High Court
grossly erred in holding that the number of the subscribers
or the instalments has no nexus with the registration fee.
Every subscriber has to enter into an agreement with the
Foreman who conducts the business on behalf of the
746
proprietors. The object of the Act/Rules obviously is to
protect the interest of the subscribers. More the subscrib-
ers more burden on the authorities under the Act/Rules and
as a consequence more fee is required to meet the expendi-
ture. It is no doubt correct that after registration of bye-
laws fees are payable under Section 53 of Act for the per-
formance of various other functions by the Registrar and his
staff, but that is justified in view of the scheme of the
Act. The expectation of winning a draw or a bid at the
auction and becoming rich over-night lures the lower-middle
class and the poor to subscribe to the chit fund out of
their savings or even by borrowing money. In such a situa-
tion apart from regulatory measures it is necessary to have
strict control and supervision over the "chit fund" busi-
ness. The Act and the Rules are operating with that objec-
tive. The counter affidavit filed by the State before the
High Court justified the enhancement of the registration fee
inter alia on the following grounds:-
".....Considering that in respect of chits of
longer duration and larger number of instalments,
greater amount of service had to be rendered in
that, more minutes etc., were filed, it is equita-
ble and fair to fix the fees for registration of
bye-laws with regard to number of instalments of
duration of chits. The fees were revised taking
these facts into consideration. It has also to be
verified whether the foreman has taken proper
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security for future payment of subscription from
the prized subscriber, whether proper receipts were
obtained for the payment of prize monies and on due
dates, if not whether the prize amount has been
deposited in a Bank as required by the Act by
verifying receipts of deposit etc. The extracts
filed in respect of removal, substitution and
assignment etc. have also to be verified and in
respect of higher chit amounts in long term chits
for longer duration these transactions will be more
and they impose greater responsibility on the Chit
Registrar. The work connected with watching the
filing of various documents by the Foreman on the
due dates and in proper form also takes considera-
ble time....."
We are of the view that the High Court fell into error
in quashing the impugned Amendments. The enhanced fee, in
this case, is justified on the legal as well as the factual
anvil of quid pro quo. Apart from the
747
appointment of Registar, its staff and various other func-
tionaries, the scheme of the Act in its operation involves
huge expenditure which is entirely met out of the Fee-Fund .
The fees collected under the Act have therefore, live nexus
with the expenditure incurred for the benefit of the "chit
fund"business.
To justify Article 8-A prescribing fee for filing
balance sheets by the chartered accountants it was stated as
under:
"......I submit that pursuant to the filing of the
balance-sheet records have to be verified. The
balance-sheet has also got to be examined in detail
to find out whether it is in conformity with the
objects of the chit and also whether the figures
tally with regard to the collections and payments
of Prize amount and whether the Prize amount also
correctly reflects the scope of each chit and
whether the commission of the foreman has been
correctly worked out. In short, the whole matter
has got to be thoroughly examined to see whether
that Particular years’ transactions fully reflects
the scope of each chit and whether the collections
and disbursements including the commission retained
by the foreman have all been done in conformity
with the Act and the Rules,since it is the sub-
scriber’s interest which is paramount. I submit
that all these involve the services of the staff of
the office of the Registar".
The High Court was wholly unjustified in rejecting the
above quoted reasoning for levying fee under Article 8-A.
The High Court reached the conclusion that it was not re-
quired under the rules to scrutinise and investigate the
contents of the balance sheets submitted through the char-
tered accountants and as such it was not necessary to do so.
The High Court further found that since no scrutiny or
examination of balance-sheets was required to be done, no
expenditure need be incurred and as such no fee for the
purpose could be levied. We do not agree with the High Court
reasoning. The Registrar is justified rather duty-bound to
act in furtherance of the objects of the Act and the Rules.
Even otherwise when the Rules provide for filling of the
balance sheets by the Chartered Accountants, it is necessary
in the context of the rules and the Act to provide machinery
to examine and verify the contents of the balance-sheets. No
fault can be found with the reasons given by the State for
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bringing in Article 8-A in
748
Appendix II to the Rules.
We, therefore, allow the civil appeals and set aside
the judgment of the Madras High Court dated March 20,1985 .
The writ Petitions filed by the respondents-Petitioners are
dismissed with costs. We quantify the costs as Rs. 20,000 to
be paid jointly by all the respondents-petitioners in these
cases.
T.N.A. Appeals allowed.
749