Supreme Court · 1996 INSC 1047 · Decided 12 September 1996
The Cantonment Board,mathura v. Krishna Bricks and Lime Factory
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1047 · [1996] SUPP. 6 S.C.R. 135
- Case number
- CIVIL APPEAL No. 799/1981
- Decided
- 12 September 1996
- Bench
- N.P. SINGH, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 276(2), 276
Headnote
Cantonments Act, 1924: Section 60. Imposition of Tax-By cantonment Board-On trades and call­ ings-Rate of tax-Held : must be within the ceiling limit fixed by Art. 276(2)-S. 60 linked Board's power to impose tax with that of any Municipality in the State where Cantonment was situated-Since also subject to such ceilin~Hence, Board did not have unlimited taxing power-U.P. Municipalities Act, 1916, S. 128(1)(ii}-Constitution of India, 1950, Art. 276(2). The respondent was the owner of a brick kiln and was carrying on the business of manufacturing and selling of bricks. A suit was
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