https://www.taxtmi.com/caselaws?id=168147 Section 143(2) of the Government of India Act, 1935 was treated as a saving provision that allowed continuation of an existing lawful terminal tax, but not a fresh or expanded taxing power. The levy could continue only if its identity, incidence, area, purpose and rate remained substantially unchanged. On the local government statute, the unamended saving clause preserved only arrears already due, while the 1949 retrospective amendment validly continued the tax after repeal of the earlier Act. The levy by the Janpad Sabhas was therefore upheld as a lawful continuation of the existing tax. en-us Wed, 07 Feb 1962 00:00:00 +0530 Thu, 22 Jan 2015 18:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168147 Section 143(2) of the Government of India Act, 1935 was treated as a saving provision that allowed continuation of an existing lawful terminal tax, but not a fresh or expanded taxing power. The levy could continue only if its identity, incidence, area, purpose and rate remained substantially unchanged. On the local government statute, the unamended saving clause preserved only arrears already due, while the 1949 retrospective amendment validly continued the tax after repeal of the earlier Act. The levy by the Janpad Sabhas was therefore upheld as a lawful continuation of the existing tax. Case-Laws Indian Laws Wed, 07 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168147