ORDER A Bench of three learned Judges of this Court in the case of Gasket Radiators (P) Ltd. v. ESI Corpn. ( (1985) 2 SCC 68 : 1985 SCC (L&S) 400) has taken the view that any contribution imposed by the State Legislature enacted in exercise of its legislative power under the Concurrent List Entry 23 would not amount to either tax or fee. The said judgment was strongly pressed into service by the learned Additional Solicitor General appearing for the respondent-State. On the other hand, learned counsel for the appellant, placing reliance on a decision of a Constitution Bench of this Court in the Corpn. of Calcutta v. Liberty Cinema ( AIR 1965 SC 1107 : (1965) 2 SCR 477 ) (AIR para 20 at p. 1116) and also a decision of three learned Judges of this Court in Hoechst Pharmaceuticals Ltd. v. State of Bihar ( (1983) 4 SCC 45 : 1983 SCC (Tax) 248 : AIR 1983 SC 1019 ) (AIR para 76 at p. 1044 : SCC para 76 at p. 92) and on the definition of "tax" as found in Article 366 (28) of the Constitution of India, submitted that a compulsory impost can be either by way of tax or fee and that these aspects were not considered in the decision of this Court in Gasket Radiators ( AIR 1968 SC 1413 : (1968) 3 SCR 862 , Gopal Krishnaji Ketkar v. Mohd Haji Latif). In view of these submissions, we deem it fit to refer this matter to a Bench of three learned Judges for considering these rival contentions centering round the decision of the Bench of three learned Judges of this Court in Gasket Radiators ( AIR 1968 SC 1413 : (1968) 3 SCR 862 , Gopal Krishnaji Ketkar v. Mohd Haji Latif). The office shall place these matters before an appropriate Bench of three learned Judges after obtaining orders from the Honble Chief Justice of India. Court Masters