TMI Blog1966 (3) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Schemes prepared and published under the Act. 2. In W. P. No. 1614 of 1964, the petitioner is the owner of property in R.S. No. 1693/1, Mylapore, its area being 4 cawnies 1 ground and 1595 square feet. The building on the land bears several door numbers in Luz Church Road, Royapettah High Road and Veerabhadran Street, Mylapore. By a notification dated 7th October, 1964, the Act has been extended to the area of Mylapore, among the various other areas in the city, and he has been, pursuant to the Notification, included in the provisional list of assessees as per Section 16(3) of the Act and Rule 6(3) of the Madras Urban Land Tax Rules, 1963; and the list, among other particulars, contains a description of the extent of the land in respect of which the petitioner is liable to pay urban land tax. Under Sections 17 to 21, the inclusion of his name in the provisional list of the assessees would lead to demand of tax from him. After making reference to various sections of the Act, the petitioner submits that the basis of the levy of urban land tax, as provided under that Act, is arbitrary and leads to discrimination. The tax is levied under the charging provision not on the actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. The Act, therefore, offends Articles 14, 19(1), (f), 265, 31(2) and 372(1) of the Constitution. In addition, the petitioner say that the Act is not competent under Entry 49 in List II of Schedule VII of the Constitution but falls within the purview of Entry 86 of List I. In certain other petitions, a further submission is made that having regard to the history and legislative practice prior to the Constitution the power under Entry 49 read with Entry 5 should be limited to imposition of tax for municipal purposes and cannot be availed of for purposes of general revenue. 3. The petitioner in W.P. No. 2191 of 1965 is the Buckingham and Carnatic Company Limited, which prayed that the demand of urban land tax served on it under Section 22 of the Act for fasli 1373 in relation to R.S. No. 144 in Perambur Village be quashed. The petitioner is the owner of the Buckingham and Carnatic Mills in Perambur and, in connection with its business, it is the owner of the lands in Perambur Village. The properties involved in the petition are stated to be in twelve blocks, each block comprising numerous survey numbers on some of which quit rent has till now been levied by the Government; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certainly state and prove the market value of his land on any particular date and no land owner can effectively make any case or representation about what is called the average market value of a land in a zone.' The factual basis and grievance in respect of the submissions, according to the petitioner, can be appreciated by a scrutiny of the figures which are furnished where the disproportion between the quit rent and the present demand is to be noted as well as the disproportion between the municipal annual valuation and the demand under the Act. So far as the demands on the petitioner are concerned, they are attacked on the ground that the authorities have determined an imaginary average market value in respect of each sub-zone. The petitioner's lands are comprised in sub-zones F (8), F (24) and F (25) of the North Madras ' F ' zone. From enquiries, the petitioner understands as he says, that what the authorities had done was simply to take some of the transactions of sales at a very high rate and fix the average market value for each sub-zone on that basis. The demands have been made on the basis of survey numbers which ultimately have little relevance to the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 49 of List II in Schedule VII and is not one falling under Entry 86, List I, that while Entry 86 in List I deals with capitalised value of the assets, Entry 49 of List II is not directly concerned with the capitalised value of the land and buildings, though in a particular piece of legislation, the capital value of the land or building may be taken into account as the basis for levying the tax and that it is open to the State Legislature,. while levying tax on urban lands to correlate the tax either to the annual value of such land or to its market value and that the Act in the instant case has adopted the latter as the measure of tax, namely, 0.4 per centum of the average market value of the urban land in a sub-zone. The respondents add that in determining the market value, the authorities are not concerned with the real economic capital value of the land in question but only to find out the market value, apart from its real capital value in its economic sense and that the average market value of the land determined under the Act would not be the same as the capital value of the same land if it was determined by Parliament for purposes of levying a tax on capital, value under Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the case of municipal property tax and the urban land tax. The respondents do not admit that there is any legislative history or practice which has the effect of cutting down the wide ambit of the legislative power under Entry 49, List II or that the State 'Legislature cannot levy under the same Entry two different taxes on the same subject-matter. 5. Though the pleadings in the various petitions are thus somewhat lengthy and cover elaborate legal contentions and submissions and the arguments before us have been no less prolonged, the questions we are called upon to decide, broadly speaking,. fall on the following main heads: (1) Is the impugned Act within the ambit of Entry 49, List II, Schedule VII of the Constitution ? (2) Does the Act contravene Article 14, and (3) Does the Act offend Article 19(1)(f)? We shall deal with these points in that order. But before doing so, we shall first examine the provisions of the Act. 6. The Madras Urban Land Tax Act, 1963, received, the assent of the President on 25th February, 1964. The Bill had appeared in the Fort St. George Gazette (Extraordinary), dated 1st February, 1963. Though the Statement of Objects and. Reasons fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccupier includes any person who for the time being pays or is liable to pay to the owner, rent or any portion of the rent of the urban land or the buildings constructed on it or part of it. A rent-free occupant is also within the term but which however, does not include a person who is entitled to the kudiwaram in respect of any inam land but in respect of which land any other person is entitled to the melwaram. Owner is to include a mortgagee in possession and any person who for the time being receives or is entitled to receive whether on his own account or as agent, trustee, guardian, manager, or receiver for another person or for any religious or charitable purposes, the rent or profits of the urban land or of the building constructed on it and also any person who is entitled to the kudiwaram in respect of any inam land. A shrotriemdar or any person who is entitled to the melwaram in respect of any inam land and in respect of which any other person is entitled to the kudiwaram is not within the term owner . For purposes of the definition of ' occupier ' and 'owner', inam land includes lakhiraj tenures of land and shrotriem land. Urban land means any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment, the Assistant Commissioner shall also determine the average market value of the urban land in a sub-zone. (3) The market value under Sub-section (I) or the average market value under Sub-section (2) shall be determined as on the date of the commencement of this Act and in so determining the Assistant Commissioner shall have regard to the matters specified in Clauses (a) to (e) of Sub-section. (2) of Section 6. A draft urban land tax settlement scheme shall be prepared by the Assistant Commissioner which should contain particulars of all zones and sub-zones as classified under Section 6, particulars of the average market value of the urban land in each sub-zone as determined under Sub-section (2) of Section 7 and such other particulars as may be prescribed. When this is done under Section 8, the draft settlement scheme is forwarded to the Commissioner of Urban Land Tax who after verification is required by Section 9 to publish it in the Fort St. George Gazette and in such other manner as may be prescribed with a notice stating that objections to the draft shall be preferred within a specified time. If there are objections, the Commissioner decides the same after affo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration of list of assessees. The Assistant Commissioner should prepare a provisional list of assessees in his jurisdiction containing particulars of the survey and sub-division number of each urban land in the sub-zone/particulars of the extent of urban land in respect of which each assessee is liable to pay urban land tax, particulars of the names of assessees and such other particulars as may be prescribed. The same officer is further required by Section 16 to serve on each assessee an extract of such portion of the provisional list as relates to him together with a statement that the assessee shall be liable for payment of urban tax on the basis of the rates specified in the final settlement scheme. In addition, public notice in the prescribed manner should also be given of the provisional list of the assessees. Sections 17 and 18 provide for objections to entries in the list or omissions therefrom or otherwise with respect to the list and for consideration and disposal of such objections by the Assistant Commissioner. These orders are subject to revision by the Commissioner under Section 19. A list of demand is then to be prepared by the Assistant Commissioner under Section 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble in respect of any land is in excess of the amount of the annual rent payable in respect of such land or the building thereon under the Madras City Tenants' Protection Act, 1921 or the Madras Buildings (Lease and Rent Control) Act, 1960, the Court, authority or officer empowered to fix the rent under any of these Acts may, on application from the owner, add to the annual rent aforesaid, an amount not exceeding the urban land tax payable under the Act. This power under Section 31 is required to be exercised in accordance with the principles specified by rules made by the Government in/that behalf. Section 32 makes a certain concession of tax in respect of owner occupied buildings. Under Section 33, the Government has power to reduce or remit urban land tax in certain cases. Chapter VIII deals with exemptions and Chapter IX contains certain miscellaneous provisions which we need not refer to in detail. Section 47 confers on the Government power to make Rules to carry out the purposes of he Act including certain specified matters. 8. In exercise of the rule making power contained not only in Section 47(1) but also in some of the other provisions of the Act, the Government ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other things, particulars of the average market value of the urban land in each sub-zone but are not required to specify the market value of each urban land brought to tax. In fact, there is no provision in the Act for determination of the market value of each urban land on which its owner is called upon to pay tax and there is no indication either in the Act or the Rules how and in what manner, apart from the classification of urban lands, the market value of urban land in a sub-zone is to be determined or arrived at. The charging section makes it manifest that the charge is not on the market value of the urban land but only on the average market value of the urban lands in a sub-zone. That this is precisely the case is evident from the other provisions of the Act as well. We shall presently examine more closely the scope, incidence and effect of the levy and their validity when we consider the second question we have already formulated for our decision. 10. We shall now turn to the question of competency of the legislation. This will be considered under three sub-heads; (a) the true scope and ambit of Entry 49, List II, Schedule VII of the Constitution; (b) whether the Act fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in each of them, read and understand it in the grammatical and natural sense. Where the language of an Entry is clear and unambiguous, it is not, in our opinion, permissible to depart from its plain tenor and scope, and import into it extraneous considerations in order to cut down or restrict its ambit and meaning., In fact, where the language is express and plain, no problem of construction normally arises. Where, however, there are two parallel or related Entries in the same or different Lists, the apparent conflict will have to find its solution from a harmonious reading of such entries and an attempt at reconciliation for delimiting the mutual scope and ambit of such Entries. If the language ex facie is not plain or is ambiguous then naturally the aids of construction will have to be resorted to which will include some times-reference to previous history and practice of legislation. 12. Craies on Statute Law (Sixth Edition) says at page 127: It was said by Alderson B. in Gorham v. Bishop of Exeter (1850) 5 Ex. 630, that ' we do not construe Acts of Parliament by reference to history', and Farwell, L.J. said in a later case S.V. West Riding County Council L.R. (19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired a particular meaning before the Bombay Act was enacted, the previous legislative history and practice was resorted to in order to elucidate and fix the sense in which the Bombay Legislature used the word in the Act. The particular meaning of the word was not obvious and to clear the ambiguity the external aid was applied by the Supreme-Court. Lord Herschell in a different context in Bank of England v. Vagliano Brothers L.R. (1891) A.C. 107, stated that the proper course was in the first instance to Examine the language of the statute and to ask what was its natural meaning, uninfluenced by any considerations, derived from the previous state of the law, and not to start with inquiring how the law previously stood, and then, assuming that it was probably intended to leave it unaltered, to see if the words of the enactment would bear an interpretation in conformity with this view. The Noble Lord added: I am of course far from asserting that resort may never be had to the previous state of the law for the purpose of aiding in the construction of the provisions of the Code. If, for example, a provision be of doubtful import, such resort would be perfectly legitimate. Or, again, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge must be land and or building. Under the guise of an impost on lands and buildings, an impost on something else in reality cannot of course be supported; under Entry 49. But an impost on lands and buildings does not become any the less so, because the extent of the liability is measured or quantified in terms of certain percentage of their market value or some other yardstick like acreage or floorage basis. So long as the object of taxation remains to be land or building, the essential character of the charge also remains the same irrespective of the mode or manner or basis adopted for taxing the quantum of liability under the charge or impost. The two things are different, the actual charge with its incidence on something and the basis of its measure or extent. We can find no warrant in the language of Entry 49 for the contention that the power is confined to an impost based only on rating value or that the nature of the impost as falling within the purview of the Entry, depends on whether the impost is based on a certain percentage of the annual value as distinguished from the capital value. Nor can we find any justification to limit the power under Entry 49 to levy of local ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 1797 to 1925 in order to ascertain the said legislative history and practice. Our attention was invited to certain passages in Volume I of the Madras Manual of Administration, Volume I of the Report of the Indian Taxation Enquiry Committee, 1924-25, Volume I (Part I) of the Report of Joint Committee on Indian Constitutional Reform (1933-34) and Volume III of the Report of the Taxation Enquiry Commission, 1953-54. But they don't take us further. One of the learned Judges in Bhuvaneswariah v. State of Mysore A.I.R. 1965 Mys. 170, has also mentioned in detail certain references which bear on the legislative history and practice as to local taxation prior to the Constitution. We may take it that local taxation on lands and buildings within municipal areas in this country was levied on the basis of a certain percentage of the annual letting value thereof arrived at from the actual rent or hypothetical rent which included the mode of fixing the annual value at a certain percent- age of the capital value. But the question is whether the history and practice control and limit the power of the Legislature to impose tax on lands and buildings, that is, to local taxation of a particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 and which was a charge on land to be borne by the owner and not on the income likely to arise from occupation of the land, existed independently of and side by side with the rates on lands and buildings for municipal purposes. If we may say so, in fact the Supreme Court recognised at page 1749: The matter might have been different if the words in, Clause (i) of that section (Section 73(1)), were ' a tax on buildings or lands or both situate within the municipal borough' for then the word ' tax' would have a wide meaning and would not be confined to any special meaning. But the use of the word ' rate ' in Clause (i) definitely means that it was that particular kind of tax which in legislative history and practice was known as a ' rate ' which the municipality could impose and not any other kind of tax. Clearly, therefore, Gordhandas v. Municipal Commissioner [1964]2 SCR 608 is not of assistance to the petitioner's contention that Entry 49 should be read in a restricted sense limited to local taxation on lands and buildings based on annual rating value. 16. On the other hand, the previous history of the power to tax on lands and buildin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Annexure to List II recommended by the Committee was Taxes on lands and buildings, animals, boats, hearths and windows; sumptuary taxes and taxes on luxuries . There was no mention in the Annexure of any power relating to land revenue. In the Government of India Act, 1935 the scheme of separate enumeration of subjects of power and taxing power was adopted and Item 42 in List II relating to the Provinces was Taxes on lands and buildings, hearths and windows . Item 39 in this List related to land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights and alienation of revenue . We may thus observe that in List II, Item 42 consolidated under one head the power to levy tax on lands and buildings, hearths and windows without making any distinction as to its use for purposes of Provincial Governments or local authorities unlike under the devolution rules we referred to. What were distinct powers of the Legislative Council under the Scheduled Taxes Rules, one enabling the Council to impose taxes for purposes of Local Government and the other to impose or authorise the local authority to im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis. In doing so, full scope and effect must be given to each Entry in the organic statute and that construction most beneficial to the widest possible amplitude of each of the enumerated powers should be applied. The cardinal rule of interpretation of the Entries, as of any statute, is that the grammatical and ordinary sense of the words is to be adhered to unless that course would lead to absurdity, repugnancy or inconsistency. In such a case, the grammatical and ordinary sense of the words must give way to a restricted or legalistic meaning to be decided by Courts. Once the scope of legislative power under an enumerated head in the Lists is fixed, the question of competence of a legislation is approached with reference to the pith and substance doctrine. That is to say, in deciding whether a particular statute falls and does not fall within the ambit of a given head of power, we should find out the pith and substance or the purpose or the object of the legislation. The true intention and purpose of a legislation can also be determined from its legal effect. These principles are so well settled that scarcely any authority need be cited in support. 18. We have already dealt w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot on the assets themselves of an individual but on their economic value, that is to say, their real value as reduced by the value of encumbrances thereon and is on the owner of the assets. In other words, the tax under Entry 86 is on the net economic value of the totality of the assets. The assessee under Entry 86 must be the owner or his representative. An occupier of assets of an individual cannot be taxed under Entry 86. Nor can the tax under that Entry be based on part only of the assets of an individual. The term assets in the context cannot be read in that sense, As a matter of fact, the Wealth-tax Act, 1957 by Section 3 of the Act imposes a wealth-tax and says that there shall be charged for every assessment year a tax in respect of the net wealth on the corresponding valuation date of every individual, Hindu undivided family and company at the rate or rates specified in the Schedule . The Act contains provisions how to determine the net wealth which provide for deductions of certain liabilities on the assets. As is seen from the Schedule to the Act, wealth-tax is computed on a progressive rate depending on the quantum of net wealth on slab basis. 19. Sir Byramjee v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et value of the assets in the nature of a capital levy. The Court was also of the view that the measure of tax is not a determining factor but the test would be whether the tax was on lands and buildings or on the income as such. Ralia Ram v. The Province of East Punjab (1949) 1 M.L.J. 213 : (1949) F.L.J. 8 : 948 F.C.R. 207, was concerned with the Punjab Urban Immovable Property Tax Act which levied an annual tax on buildings and lands situated in the rating areas at a certain rate in per centum of the annual value of such buildings and lands. Then it was provided that the tax should be paid by the owner of the buildings and lands. It was held that the tax levied by the Act was in pith and substance a tax on land and buildings covered by Item 42 of the Provincial List in the Government of India Act, 1935 and not a tax on income within the meaning of Item 54 of the Federal List. Fazl Ali, J., observed: It is true that the annual value was used as the basis, but it was very different from the annual value which may be used for getting at the true profits or income. The annual value, as has been pointed out, is at best only notional or hypothetical income and not the actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court pointed out that one must examine the essential features of the tax and consider the pith and substance of the legislation before deciding whether it is a tax on land as such or it imposes a tax on the capital value of the assets consisting of the lands. U. P. Large Land Holdings Tax Act, 1957 by Section 3 provided for levy on the annual value of each land holding of a tax at the rates specified in the Schedule to the Act. The Allahabad High Court in Ouch Sugar Mills v. State of U.P. AIR 1960 All 136 , upheld the validity of that levy observing that the mere fact that the tax was calculated on the annual value of the lands and the rate was applied on progressive scale did not make the tax any the less a tax on the land. The learned Judges held the view: The scope of Entry No. 49 is wide enough to include a capital levy on agricultural land Even a tax on the capitalised value of non-agricultural land would fall under Entry No. 49 of List II and not under Entry No. 86 of List I of the Seventh Schedule. It is permissible to restrict the meaning of the word ' assets ' in Entry No. 86 by excluding land, both agricultural, as well as non-agricultural, from its ambit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er but the incidence may be on the occupier. So long as the object of taxation is land or building, the measure of tax would make no difference to the incidence of tax on such land or building. The measure may be on the basis of annual letting value or gross market value of the lands or buildings or some other factor like acreage or floorage space or even the user to which the lands and the buildings may be put. The choice of the particular basis or machinery is entirely within the discretion of the Legislature, as a matter incidental or ancillary to power to levy tax on lands and buildings. The machinery, measure or basis of computing or quantifying the extent of liability under the charge on lands or buildings is a matter different from the charge itself and the two cannot be mistaken as synonymous to each other, just as the end and the means are not one and the same thing. The real test is where the incidence of the charge or impost falls and not how the liability is calculated, though the latter is also a relevant consideration. It was on this basis local taxation on lands and buildings on the basis of their annual letting value was held to be not Income Tax. It was on a parall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conflicting with each other. What is meant is the local taxation on lands and buildings under enactments relating to local bodies including the City Corporation, Municipalities and Panchayats in the State is on, the basis of certain percentage of the annual letting value actual or hypothetical and the urban land tax under the impugned Act is not levied on the same basis but on the basis of a certain percentage of the average market value of such land. Both enactments being under Entry 49 of the State List or the corresponding power under the earlier Constitutions, the State Legislature will not be competent to levy two taxes on the same subject on two different bases. It may be permissible, according to the argument, to raise additional revenue by way of a charge but not by an independent Act and by a separate impost measured undoubtedly on a different basis. We must confess we have not been able to fully appreciate the argument; nor is any direct authority cited in support of it. As We have already held, Entry 49 of the State List is not confined to levy or authorise the levy of impost on land and building for local or municipal purposes but also comprehends such levy for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or the other of the fundamental rights guaranteed by Part III, and so, the argument that the tax with which we are concerned is invalid because it offends against Articles 14 and 19(1)(f) cannot be rejected as inadmissible. We shall, therefore, proceed to consider if the impugned Act offends Article 14 of the Constitution. 24. In the decision of the Supreme Court just referred to by us it was also pointed out when a taxing statute could be held to contravene Article 14, namely, if it purports to impose on the same class of property similarly situated an incidence of taxation which leads to obvious inequality . The Supreme Court in K.T. Moopil Nair v. State of Kerala (1961) 2 S.C.J. 269 : A.I.R. 1951 S.C. 552, struck down the Travancore-Cochin Land Tax Act, 1955 as violative of Article 14. That Act was passed by the Kerala State Legislature to provide for the levy of a low and uniform rate of basic tax on all lands in Travancore-Cochin. The charging Section 4 stated that there should be charged and levied in respect of all lands in the State, of whatever description and held under whatever tenure, a uniform rate of tax called the basic tax. The next section as amended fix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to the main provisions of the Act. The purpose of the Act is to raise tax to add to the general revenues. The tax, as we said, is on urban land and is levied from every owner as defined in the Act. The charging section expressly adopts the average market value of the urban land in a sub-zone as determined under Sub-section (2) of Section 7 as the basis for determination of the extent of liability to tax on the urban land. The rate of tax is fixed at 0.4 per centum of the average market value of the urban land. The very expression the average market value demonstrates that it is not the actual market value of the urban land which is taxed, that is taken as the basis for fixing the extent of liability to tax and presupposes that it is the mean of uneven figures representing market values, that forms the basis for measure of the tax. The word 'average ' as a verb means to estimate by dividing the aggregate of a series by the number of its units, and as an adjective it means equal to what would be the result of taking an average. See the Shorter Oxford English Dictionary. So the phrase average market value of the urban land definitely conveys the idea of the ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ones under Sub-section (1), the Assistant Commissioner shall, as far as practicable, include in a sub-zone urban lands which are contiguous and as nearly as may be of the same market value. In our opinion, this Sub-section hardly serves to remove the inequality in the incidence of tax. The Assistant Commissioner is not obliged in every case to put into a sub-zone urban lands of equal market value. The Sub-section uses phrases like as far as practicable and as nearly as may be of the same market value and is not designed to make a departure from the basis of average market value of urban lands for fixing the quantum of tax a particular urban land should bear, and to adopt the market value as the basis. Indeed that the Act does not intend a levy on urban land on the basis of its market value is quite obvious from the fact that nowhere it provides for determination of the market value of the urban land of each owner in a sub-zone. On the other hand, in the counter affidavit filed on behalf of the respondents, the stand has been taken that no such determination of the market value of each urban land is necessary for purposes of levy of urban land tax under the Act. Our attentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay act in the matter of classification of zones and sub-zones and determining the average market value. How is the Assistant Commissioner to find out the average market value of lands in a sub-zone without fixing the market value of each of the lands in the sub-zone is not clear; nor is it clear from Sections 6 and 7 whether the Assistant Commissioner is to determine the market value for purposes of Sub-section (3) of Section 6 and then to proceed to make the classification or whether he is to classify the lands first as zones and sub-zones and then to determine the average market value. The two sections are somewhat vague and do not provide definite guidance in the matter of classification of zones and sub-zones in deciding the average market value. In view of the fact, therefore, that the charging section contravenes Article 14 of the Constitution and Sections 6 and 7 do not furnish proper and definite guidance in the matter of classification of zones and sub-zones and determination of the average market value of urban lands in a sub-zone, they must be struck down as unconstitutional. Without the charging section, the rest of the Act cannot independently exist and operate. We, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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