https://www.taxtmi.com/caselaws?id=168606 Under section 3 of the U.P. Town Area Act, 1914, a notification declaring or defining a town area was treated as conditional legislation, so prior notice, publication, or hearing was not implied by natural justice. The notification was therefore valid. The octroi levy was also upheld because the rules had been published in accordance with section 39, Gazette notification under section 15B(4) was conclusive proof of lawful imposition, and omission of the second schedule was only a clerical defect that created no real uncertainty about the area of levy. The later amendment merely reflected the existing town limits and did not invalidate the tax. en-us Wed, 27 Feb 1980 00:00:00 +0530 Mon, 16 Mar 2015 17:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168606 Under section 3 of the U.P. Town Area Act, 1914, a notification declaring or defining a town area was treated as conditional legislation, so prior notice, publication, or hearing was not implied by natural justice. The notification was therefore valid. The octroi levy was also upheld because the rules had been published in accordance with section 39, Gazette notification under section 15B(4) was conclusive proof of lawful imposition, and omission of the second schedule was only a clerical defect that created no real uncertainty about the area of levy. The later amendment merely reflected the existing town limits and did not invalidate the tax. Case-Laws Indian Laws Wed, 27 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168606