power to the Municipality to levy tax. It
is submitted that Article 243X of the Constitution of India
empowers the legislature of a State ... that additionally it
would also not comply with the requirement of Article 243X
since a Notification is not law as contemplated under the
Article
unconstitutional and
ultra vires the provisions of Part IXA and Article 243W
and Article 243X in particular of the Constitution of
India and be struck ... 152T as being ultra vires the
provisions of Part IXA Article 243W and Article 243X of
the Constitution of India and be struck down
laws made thereunder.
And, such levy is also violative of Article 243X and 265 of the Constitution
of India.
4.2 that, in the absence ... such impost cannot be read as authorized by the Supreme Court
under Article 142 of the Constitution of India. Reliance was placed on
Leila Davit
Constitution of India consisting of Article 243P to Article
243ZG was inserted by the Constitution (Seventy fourth
Amendment) Act, 1992. Section 243W provides ... endowing powers, authority and responsibilities of
Municipalities by State legislations. Article 243X
provides that Legislature of a State may, by law, authorise
a Municipality
Constitution of India consisting of Article 243P to Article
243ZG was inserted by the Constitution (Seventy fourth
Amendment) Act, 1992. Section 243W provides ... endowing powers, authority and responsibilities of
Municipalities by State legislations. Article 243X
provides that Legislature of a State may, by law, authorise
a Municipality
including those in relation to the matters
listed in the Twelfth Schedule.
243X. Power to impose taxes by, and Funds of, the
Municipalities
The Legislature ... 243Y. Finance Commission
(1) The Finance Commission constituted under article 243-I
shall also review the financial position of the Municipalities
and make recommendations
