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1970 (4) TMI 131 - SC - VAT and Sales Tax
Whether levy of the "Bale and Boja" tax was ultra vires the Municipality?
Whether a suit for refund of tax paid to the Municipality is maintainable?
Held that:- Appeal allowed. The rate of tax prescribed by the notification of 1912 alone could be enforced, subject to the limit prescribed by Article 276(2) of the Constitution. The Municipality was therefore incompetent to levy a tax at a rate exceeding Rs, 250/- for the whole year. The Municipality will pay the costs in this Court and in the High Court.