Supreme Court · 1975 INSC 166 · Decided 18 August 1975
The Municipal Council, Madurai v. R. Narayanan ETC.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 166 · [1976] 1 S.C.R. 333
- Case number
- CIVIL APPEAL No. 1656/1973
- Decided
- 18 August 1975
- Bench
- A.N. RAY, KUTTYIL KURIEN MATHEW, V.R. KRISHNA IYER, S. MURTAZA FAZAL ALI (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
_j • c i.,. .. D E ....,, F I G H THE MUNICIPAL COUNCIL, MADURAI v. R. NARAYANAN ETC. August 18, 1975 [A. N. RAY, C.J., K. K. MATHEW, V. R. KRISHNA IYER ANDS. M. FAZAL, ALI, JJ.l 333 Madras District Municipalities Act, 1920, s. 321(2)-Licence fee on hoteliers- lf can be treated a'> tax. justified the increase on the basis that the fee under the section is a tax and falls u1i.der "tax on land and building" in Entry 49·~ List II. VII Schedule of the Constitution. The High Court held in favour of the respondents: Dismissin~ the appeal to this Court, HELD : (
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