https://www.taxtmi.com/caselaws?id=152488 A delegated development authority cannot impose a development fee unless the statute confers express fiscal power. Sections 90 and 91 of the Gujarat Town Planning and Urban Development Act, 1976 authorised borrowing, funds, grants, loans, advances and application of funds for development purposes, but they did not create any express power to levy a fee. Incidental or ancillary powers cannot be stretched to authorise a fiscal charge, and fiscal exactions require clear statutory sanction with no room for intendment. The levy was therefore unsustainable because the authority lacked implied or delegated power to collect development fee. en-us Fri, 15 May 1992 00:00:00 +0530 Wed, 04 Feb 2015 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152488 A delegated development authority cannot impose a development fee unless the statute confers express fiscal power. Sections 90 and 91 of the Gujarat Town Planning and Urban Development Act, 1976 authorised borrowing, funds, grants, loans, advances and application of funds for development purposes, but they did not create any express power to levy a fee. Incidental or ancillary powers cannot be stretched to authorise a fiscal charge, and fiscal exactions require clear statutory sanction with no room for intendment. The levy was therefore unsustainable because the authority lacked implied or delegated power to collect development fee. Case-Laws Indian Laws Fri, 15 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152488