https://www.taxtmi.com/caselaws?id=168605 The Supreme Court upheld retrospective validation of electricity tax liability under the Delhi Municipal Corporation (Validation of Electricity Tax) Act, 1966, construing it as deeming the 1959 resolution valid and treating the specified rates as operative for the entire period from 1 July 1959 to 31 March 1966. It also rejected the challenge to section 150 of the Delhi Municipal Corporation Act, 1957, finding that the municipal power to levy optional taxes, including electricity tax, was sufficiently controlled by the Act's purposes, budgetary framework, elected character of the corporation, and Government supervision, so the delegation was not excessive. The levy was sustained. en-us Fri, 23 Feb 1968 00:00:00 +0530 Mon, 16 Mar 2015 16:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168605 The Supreme Court upheld retrospective validation of electricity tax liability under the Delhi Municipal Corporation (Validation of Electricity Tax) Act, 1966, construing it as deeming the 1959 resolution valid and treating the specified rates as operative for the entire period from 1 July 1959 to 31 March 1966. It also rejected the challenge to section 150 of the Delhi Municipal Corporation Act, 1957, finding that the municipal power to levy optional taxes, including electricity tax, was sufficiently controlled by the Act's purposes, budgetary framework, elected character of the corporation, and Government supervision, so the delegation was not excessive. The levy was sustained. Case-Laws Indian Laws Fri, 23 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168605