Vasant Abaji Mandke vs The State Of Maharashtra on 4 October, 1978
The observations of the Supreme Court were relied on by the learned single Judge of the Calcutta High Court in the case of B. S. Oil Co, v. Tamluk Municipally . Mr. Justice Sinha, while considering the provisions of Bengal Municipal Act (15 of 1932), observed in para. 4 of the judgment that the object of taxation is to raise revenue and one of the ingredients of this power is that the tax is levied according to the paying capacity of the tax-payer.