https://www.taxtmi.com/caselaws?id=78693 Annual letting value was the basis of property tax under the Madhya Pradesh Municipalities Act, but the statute also exempted buildings and lands with annual letting value not exceeding the prescribed threshold. The proviso sought to aggregate the annual letting value of all buildings owned by one person in the municipality for a small building, but the charging provision did not clearly impose tax in that manner. The text applies the principle that a taxing statute must clearly identify the subject, the person liable, and the rate of tax, and that tax cannot be imposed by implication or by adding words to the charging section. On that reasoning, the proviso was treated as ultra vires and the aggregation-based levy could not stand. en-us Thu, 28 Oct 1999 00:00:00 +0530 Wed, 08 Oct 2025 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78693 Annual letting value was the basis of property tax under the Madhya Pradesh Municipalities Act, but the statute also exempted buildings and lands with annual letting value not exceeding the prescribed threshold. The proviso sought to aggregate the annual letting value of all buildings owned by one person in the municipality for a small building, but the charging provision did not clearly impose tax in that manner. The text applies the principle that a taxing statute must clearly identify the subject, the person liable, and the rate of tax, and that tax cannot be imposed by implication or by adding words to the charging section. On that reasoning, the proviso was treated as ultra vires and the aggregation-based levy could not stand. Case-Laws Indian Laws Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78693