Judgment

CHINNAPPA REDDY, J. :- By a notification dated 31-1-1968, the Delhi Municipal Corporation purported to enhance the fee for slaughtering animals in its slaughter houses from Re. 00.25 p. to Rs. 2.00 for each animal, in the case of sheep, goats and pigs, and from Rupees 1.00 to Rs. 8.00 for each animal, in the case of buffaloes. The notification was quashed by the High Court of Delhi on the ground that the Corporation was really proposing to levy a tax under the guise of enhancing the fee. The original rates were fixed in March 1953 and the revised rates were to take effect from February 1, 1968. Some butchers of the city questioned the revision of rates on the ground that the proposed enhanced fee was wholly disproportionate to the cost of the services and supervision and was in fact not a fee, but a tax. The High Court accepted the contention of the butchers on what appears to us a superficial view of the facts and principles. Fortunately, the High Court has certified the case as a fit one for appeal under Article 133 (1) (c) of the Constitution and the matter is now before us.

2. During the pendency of the writ petitions in the High Court, by virtue of interim arrangement,