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Municipal Corporation Of Delhi vs Birla Cotton, Spinning And Weaving ... on 23 February, 1968

In Municipal Corporation of Delhi v. Birla Cotton Spining and, Weaving Mills(1), the main question was about the constitutionality of delegation of taxing powers to municipal corporations. The Delhi Municipal Corporation Act (66 of 1957) by s. 113(2) had empowered the Corporation to levy certain optional taxes. Under s. 150, power was given to the Corporation to define the maximum rate of tax to be levied, the classes of persons and the description of articler, and property to be taxed, the systems of assessment to be adopted (1) [1967]3, S.C.R. 557.
Supreme Court of India Cites 69 - Cited by 261 - K N Wanchoo - Full Document
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