https://www.taxtmi.com/caselaws?id=157715 A municipal tax scheme under the U.P. Municipalities Act requires publication of proposals and draft rules so affected inhabitants can object; that notice requirement is mandatory in substance, while the statutory mode of publication is directory and can be met by substantial compliance. Publication in a local Urdu newspaper with the notice printed in Hindi was treated as sufficient because it achieved the object of informing taxpayers. The text also notes that, for water tax under Section 129(a), liability depends on the factual position regarding the prescribed distance from a standpipe or waterwork, and underground pipes alone do not satisfy the statutory expression. en-us Fri, 30 Oct 1964 00:00:00 +0530 Thu, 21 Aug 2014 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157715 A municipal tax scheme under the U.P. Municipalities Act requires publication of proposals and draft rules so affected inhabitants can object; that notice requirement is mandatory in substance, while the statutory mode of publication is directory and can be met by substantial compliance. Publication in a local Urdu newspaper with the notice printed in Hindi was treated as sufficient because it achieved the object of informing taxpayers. The text also notes that, for water tax under Section 129(a), liability depends on the factual position regarding the prescribed distance from a standpipe or waterwork, and underground pipes alone do not satisfy the statutory expression. Case-Laws Indian Laws Fri, 30 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157715