https://www.taxtmi.com/caselaws?id=164430 In a Sixth Schedule area, a levy under section 68(1)(n) of the Assam Municipal Act could not operate without strict compliance with paragraph 12, including public notification adopting the State law, and without valid sanction by the competent authority; the office memoranda relied on did not satisfy those requirements and the levy was invalid. The levy also could not be justified under paragraph 8, because the District Council's taxing power required supporting regulations and Governor's assent, which were not shown. The arrangement was therefore set aside for want of lawful authority and was ultra vires. en-us Wed, 27 Jan 2010 00:00:00 +0530 Fri, 17 Oct 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164430 In a Sixth Schedule area, a levy under section 68(1)(n) of the Assam Municipal Act could not operate without strict compliance with paragraph 12, including public notification adopting the State law, and without valid sanction by the competent authority; the office memoranda relied on did not satisfy those requirements and the levy was invalid. The levy also could not be justified under paragraph 8, because the District Council's taxing power required supporting regulations and Governor's assent, which were not shown. The arrangement was therefore set aside for want of lawful authority and was ultra vires. Case-Laws VAT and Sales Tax Wed, 27 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164430