JUDGMENT :

A.K. Sikri, J.

The two appellants before us in Civil Appeal No. 4453 of 2008, who are the registered dealers under the Kerala General Sales Tax Act, 1963 and/or the Kerala Value Added Tax Act, 2003 in the State of Kerala. They challenged the vires of S.R.O. No. 226 of 2002 dated April 05, 2002 issued by the Government of Kerala in exercise of powers under Section 76(1) of the Kerala Court Fees and Suits Valuation Act, 1959 (hereinafter referred to as the 'CF Act') whereby the Government authorised the tribunals and appellate authorities constituted by or under special or local law, other than civil and criminal courts, to levy additional court fee in respect of each appeal or revision at the rate of 0.5% of the amount involved in the dispute in cases where it is capable of valuation, and at the rate of Rs. 50 in other cases. This notification further provides that the amount so collected shall be credited to the Kerala Legal Benefit Fund constituted under sub-section (2) of Section 76 of the CF Act. The main contention of the appellants was that the aforesaid levy is in the nature of compulsory exaction/tax and the element of service/quid pro quo was absent and, therefore,