Supreme Court · 1978 INSC 181 · Decided 19 September 1978

Avinder Singh Etc v. State of Punjab & ANR. ETC.

Court
Supreme Court of India
Citation
1978 INSC 181 · [1979] 1 S.C.R. 845
Case number
WRIT PETITION (CIVIL) No. 4038/1978
Decided
19 September 1978
Bench
V.R. KRISHNA IYER, D.A. DESAI (2-judge bench)
Outcome
Dismissed
Case type
Writ / Constitutional
Acts & sections cited
Constitution Article 14, 265

Headnote

Constitution of India-Articles 14, 265-Vice of excessive delegati'on­ .Absence of guidelines-What can be delegated-lnipo,sing flat rate of taxation­ Choice of classification in taxing statute. Punjab Municipalities Act, I976-Sec. 90 Punjab Municipal Act, 1911- Sec. 62A-Double taxation if rous little ones are statutory bodies created and controlled by the Ptlnjab htuni­ cipal Act, 1911 and few large ones by the Punjab Municipal Corporation Act, 1976. For the purpose of the present petitions the provisions run on identical terms. The State of Punjab in April, 1977

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