M/S SRI MAHALAKSHMI R.B.RICE MILL &ORS. vs GOVT. A.P. . — C.A. No. 5142 - 5143/1999

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010011581999

Filing Date

18-Jan-1999

Registration No

C.A. No. 5142 - 5143/1999

Diary Number

1158/1999

Order Date

07-Aug-2006

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 30-May-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.M/S SRI MAHALAKSHMI R.B.RICE MILL &ORS.

    Adv. R. N. KESWANI

Respondent(s)

  1. 1.GOVT. A.P. .

    Adv. MOHANPRASAD MEHARIA

Case History

  1. Case disposedDisposed

  2. 07-Aug-2006

    Judgment - of Main CaseView PDF

  3. 07-Aug-2006

    ROP - of Main CaseView PDF

  4. 25-Jul-2006

    ROP - of Main CaseView PDF

  5. 19-Jul-2006

    ROP - of Main CaseView PDF

  6. 16-Feb-2005

    ROP - of Main CaseView PDF

  7. 18-Jan-1999

    Case filed

    Registration No. C.A. No. 5142 - 5143/1999

View Full Judgment
casestatus.in Summary

Summary The Supreme Court upheld the constitutional validity of the Andhra Pradesh Rural Development Act, 1996, rejecting rice millers' challenge to the 5% cess levy. The Court classified the cess as a fee (not a tax) under Entry 66 of the Constitution's List II, finding broad correlation between funds collected and services rendered for rural development including roads, bridges, and storage facilities. The Court noted the legal concept of "fee" has evolved to no longer require direct quid pro quo to each individual payer, only general correlation between total collections and total services provided. This case analysis is maintained by casestatus.in based on publicly available court records.

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