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1 - 10 of 14 (0.36 seconds)The Manipur Municipalities Act,1994.
Section 14 in The Manipur Municipalities Act,1994. [Entire Act]
The Amending Act, 1897
Section 128 in The U.P. Municipalities Act, 1916 [Entire Act]
Section 25 in The Manipur Municipalities Act,1994. [Entire Act]
The Punjab Municipal Act, 1999
Avinder Singh Etc vs State Of Punjab & Anr. Etc on 19 September, 1978
In Avind-
er Singh v. State of Punjab, [1979] 1 SCR 845, the State of
Punjab in April, 1977 required the various municipal bodies
in the State to impose tax on the sale of India made foreign
liquor @ Rs. 1 per bottle w.e.f. 20.5.1977. The municipal
authorities having failed to take action pursuant to the
directive the State of Punjab directly issued a Notification
under section 90(5) of the Punjab Municipal Corporation Act,
1976 and similar provision of the Municipal Act 1911. The
petitioner challenged the Constitutional validity of the
said statutes and the levy on the, inter alia ground of
double taxation. Krishna Iyer, J. speaking for the Court
held: "There is nothing in Article 265 of the Constitution
from which one can spin out the Constitutional vice called
double taxation. (Bad' economics may be good law and vice
versa). Dealing with a somewhat similar argument, the Bombay
High Court gave short shrift to it in Western India Theatres
(AIR 1954 Bom. 261). Some undeserving contentions die hard,
rather survive after death. The only epitaph we may inscribe
is: Rest in peace and don't be re-born. If on the same sub-
ject matter the legislature chooses to levy tax twice over
there is no inherent invalidity in the fiscal adventure save
where other prohibitions exist." We do not find materials in
this case to allow the contention to be re-born. The submis-
sion is accordingly rejected.