Supreme Court · 1969 INSC 10 · Decided 16 January 1969

Municipal Board, Sitapur v. Prayag Narain Saigal & Firm Moosaram Bhagwandas

Court
Supreme Court of India
Citation
1969 INSC 10 · [1969] 3 S.C.R. 387
Case number
CIVIL APPEAL No. 847/1966
Decided
16 January 1969
Bench
S.M. SIKRI, R.S. BACHAWAT, K.S. HEGDE (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

U.P. Municip~lities Act, 1916 (U.P. Act 2 of 1916)-Levy of water rax-Non-comp/iance with provisions of SJ. 131(3), 132(2) and 94- Whether makes levy involid-E[Ject of·'· 135(3). The Municipal Board Sitapur took various steps to levy water tax a~ authorised by s. 126(1)(x) of the U.P. the special resolution imposing the tax with effect from October l, 1957 wa~ passed on April 23, 1957. The High Omrt held the levy to be invalid. In appeal filed by the Municipal Board this O>urt had to consider the effect of (i) the omission to publish the preliminary p\'opooal separately

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