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1963 (9) TMI 50 - SC - Indian LawsConstitutional validity of s. 128(1) of the Uttar Pradesh Municipalities Act, 1916 (U.P. Act No. 11 of 1916) questioned insofar as it authorizes a Municipal Board to impose all or any of the taxes mentioned therein in any part of the municipality? Held that:- Appeal dismissed. The question of the validity of the tax depends upon the existence of power to tax in respect of a subject. The Municipal Board had certainly power to impose the scavenging tax. The mention of cl. (xii) in the notification appears to be a mistake for cl. (xi) and that does not effect the power of the Municipal Board to impose the tax. There are no merits in this contention either.
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