https://www.taxtmi.com/caselaws?id=156526 Geographical classification for municipal taxation is valid where the statute discloses a policy linking levy to areas requiring special amenities and heavier expenditure, and the chosen area has a reasonable relation to that object. The Court also treats a long-developed, separately serviced locality as a permissible tax unit when its physical and historical conditions differ materially from surrounding areas. In addition, compliance with the statutory tax-making procedure may be inferred from draft proposals, sanction and notification machinery, and longstanding collection where no breach is shown. A mere clerical misdescription of the enabling clause does not invalidate a scavenging tax if substantive power exists under the Act. en-us Tue, 03 Sep 1963 00:00:00 +0530 Sat, 21 Sep 2013 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156526 Geographical classification for municipal taxation is valid where the statute discloses a policy linking levy to areas requiring special amenities and heavier expenditure, and the chosen area has a reasonable relation to that object. The Court also treats a long-developed, separately serviced locality as a permissible tax unit when its physical and historical conditions differ materially from surrounding areas. In addition, compliance with the statutory tax-making procedure may be inferred from draft proposals, sanction and notification machinery, and longstanding collection where no breach is shown. A mere clerical misdescription of the enabling clause does not invalidate a scavenging tax if substantive power exists under the Act. Case-Laws Indian Laws Tue, 03 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156526