Akola Municipal Council vs Nilkanth Anant Athalye on 13 September, 1977
collect the tax imposed under Section 4 of the Maharashtra Education (Cess) Act, 1962 (hereinafter referred to as the Act) from respondent Nilkanth Athalye ... mentioned at the outset that the provisions of the Maharashtra Education (Cess) Act were constitutionally upheld by this Court as validly enacted primarily having reference