Fee

Simultaneity or contemporaneity of payment and benefit was not the most vital or crucial test to determine whether a levy was a Fee or not, especially in long-term projects

While "service to be rendered" or quid pro quo in future was permissible it was equally important that the prospects of such a future service were certain, as if tied in time, with the payment of Fee

For the Fee to have a constitutional existence, the service to be rendered in return or the quid pro quo must be certain, clear, unambiguous and within a definite time

Payment of Fee by the payer could not be towards a service that floated in a timeless zone; was open-ended and uncertain

Failure in providing future service within reasonable timeline, deprived the Fee of its essential character, and gave it the complexion of a tax.

Basic difference between an enactment where fee simplicitor was imposed and where Cess-fee was imposed was that in the former a service or a privilege was made available to the payer directly on the strict principle of quid pro quo whereas in the latter case, the declared purpose came with a promise to bring some benefit or advantage in future which was basically meant for its payers

In order to remain as a fee-levying enactment, the purpose for which the Cess was to be charged should be well spelled out and defined in the enactments as narrowly as possible lest it may convert it into a tax-levying enactment

Proceeds of Cess should be clearly identifiable in the accounts by using separate accounting codes so that its collection and utilization was reconcilable with the purposes stated in the enactment.

Payment/contribution would qualify as a fee if it was for specific purpose and possessed the element of quid pro quo.

S. 66 (1)-Appellate Tribunal Rules, 1946, rr. 7, 35, Form R (T), Note-Reference-Application-Limitation-Fees-Whether should be paid within time.

-Fee-Mere omission to refund In case client does not wish Advocate to perform work-Not always professional misconduct-Advocate not always bound to refund