Supreme Court · 1976 INSC 74 · Decided 23 March 1976

Mahapalika of City of Agra v. Agra Brickkiln Owners' Association & ORS.

Court
Supreme Court of India
Citation
1976 INSC 74 · [1976] 3 S.C.R. 827
Case number
CIVIL APPEAL No. 2446/1969
Decided
23 March 1976
Bench
Y.V. CHANDRACHUD, V.R. KRISHNA IYER (2-judge bench)
Outcome
Case Partly allowed
Case type
Civil
Acts & sections cited
Constitution Article 276, 142A(2), 136

Headnote

Constitution of India, 1950, Art. 276, Government of India Act, 1935, s. 142A(2) and U.P. Nagar Mahapalika Adhiniyam (U.P. 2 of 1959), s. 172, proviso-Scope of. In 1947 the State Government issued a notification imposing a tax under s. 128(1) (ii) of the U.P. Municipalities Act, ~916, on brick suit for a declaration that the tax was void and not exigible. The suit was decreed. The appellant appealed to the High Court. By that time the U.P. Nagar Mahapalika Adhiniyam, 1959, had come into force, replacing the 1916-Act. Section 172 of the 1959-Act corresponds to s. 128 of the 1916-Act

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