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R. Dalmia vs C.I.T., Delhi, New Delhi on 21 September, 1977

By relying upon a decision of the Apex Court in the case of R. Dalmia Vs. The Commissioner of Income Tax (supra), the learned Government Pleader urged that the impugned amending Act is not arbitrary or unreasonable. He urged that the State has power to amend the bye-laws for levy of fees with retrospective effect. He submitted that power to manage includes power to levy fees for management of the market areas. If the bye-laws were silent about the power to collect certain fees from the earlier date, the Validating Act has made good the lacuna in the said bye-laws.
Supreme Court of India Cites 15 - Cited by 157 - S M Ali - Full Document
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