In Brief
Cardamom Marketing Corporation challenged a Kerala notification levying additional court fee (0.5% or Rs. 50) on appeals before tribunals and appellate authorities under Section 76 of the Kerala Court Fees and Suits Valuation Act, 1959. The appellant argued the levy was an illegal tax without corresponding benefit to litigants. The Supreme Court upheld the notification as valid, holding that the fee has sufficient nexus to promoting efficient legal services and administration of justice. The Court emphasized that advocates are essential to an effective legal system and access to justice, and that providing social security measures to the legal profession indirectly benefits litigants seeking redressal through courts. The appeal and writ petitions were dismissed."
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