Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2017 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1659 - HC - Indian LawsLevy of advertisement tax - vires of Section 172 read with Section 192 of the Act, 1959. Held that:- In the present case, apart from the fact that no rules as contemplated under Section 540 have been framed, it is also pertinent to note that the objections for making even Bye-laws 2016, were received and heard by a Committee of the officers of the Corporation and not by the elected members of the Corporation or the Executive Committee or any other Committee of councillors. The Supreme Court in Municipal Council, Khurai [1964 (12) TMI 37 - SUPREME COURT] considered this aspect of the matter and clearly held that powers to hear objections cannot be delegated to a Sub-Committee. It is clear that to impose a tax specified under sub-section (2) of Section 172, the procedure contemplated under Sections 199 to 203 requires to be followed scrupulously and a deviation therefrom is not permissible and if there is any, the rules framed would be rendered illegal or ultra vires the procedure contemplated under these provisions. We are not entering into such controversy since, in the present case, there are no rules at all before us that have been framed and approved, published or notified in the Official Gazette by the State Government. The impugned Bye-laws, 2016 are even otherwise invalid and ultra vires the Act, 1959 having been framed without following the procedure contemplated under Sections 542 to 545 - Petition allowed.
|