Supreme Court · 1966 INSC 250 · Decided 17 November 1966

Municipal Commitiee, Akot v. Manilal Manekji PVT. LTD. and Another

Court
Supreme Court of India
Citation
1966 INSC 250 · [1967] 2 S.C.R. 100
Case number
CIVIL APPEAL No. 1611/1966
Decided
17 November 1966
Bench
K. SUBBA RAO, J.C. SHAH, S.M. SIKRI, V. RAMASWAMI, C.A. VAIDYIALINGAM (5-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Constitution Article 276(2), 276; Limitation Act

Headnote

Constitu;ioa.._of India, Article 276-Municlpal tax« /evitd hy two notifications under t~ Berar Municipal Law, 1886,-after its repeal notf. fications continued hr opeTation by saving Clause in C.P. Municipil/itill Act, 1922-which was later amended and re-named C.P. and Berar Muni­ Tax Limitation Act, 1941 limitinl municipal taxes-s. 3 read with item 4 of Schedule saving tta!s levied under C.P. ,\1unicipalities Act, 1922-Whether taxes under -two notific• tio11.s saved and in force at co1nmencemenl of Constitutio~r whethu hit hy Art. 276(2). The appellant

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