Supreme Court · 1967 INSC 37 · Decided 21 February 1967
New Manek Chowk Spinning and Weaving Mills CO. LTD. and ORS. v. Municipal Corporation of the City of Ahmedabad and ORS.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 37 · [1967] 2 S.C.R. 679
- Case number
- WRIT TO PETITION (CIVIL)... No. 133/1966
- Decided
- 21 February 1967
- Bench
- K. SUBBA RAO, J.C. SHAH, J.M. SHELAT, VISHISHTHA BHARGAVA, G.K. MITTER (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 32
Headnote
Bombay Provincial Municipal Corporation Act ( 49 of 1949)-Levy of pr()[Jerty tax on textile factories a~ fl.at rate per 100 sq. ft. of floor areas-Method whether permissible under Act-Whether violative of Constitution of India, by Commissioner to be included in the term 'land' for the purpose of taxation-Rules 7(2) and (3) giving power to Commissioner to specify such machinery without giv­ ing guidance-Rules whether suffer from excessive delegation. The petitioners were certain textile mills of Ahmedabad. They
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