https://www.taxtmi.com/caselaws?id=168616 A Supreme Court of India ruling on municipal liquor taxation held that a Re. 1 per bottle levy was not barred merely because sales tax on the same commodity already existed under State law; section 90(4) was read as preventing ation of the same municipal tax by the same body, not a similar impost by another authority. The Court also upheld section 90 of the Punjab Municipal Corporation Act, 1976 against the challenge of excessive delegation, finding adequate statutory guidance, limits and supervision for fixing local tax rates. It further held that the notification was not invalid for absence of objections or hearing, as that procedural safeguard applied to municipal action under section 90(2), not to Government action under section 90(5). en-us Tue, 19 Sep 1978 00:00:00 +0530 Tue, 17 Mar 2015 15:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168616 A Supreme Court of India ruling on municipal liquor taxation held that a Re. 1 per bottle levy was not barred merely because sales tax on the same commodity already existed under State law; section 90(4) was read as preventing ation of the same municipal tax by the same body, not a similar impost by another authority. The Court also upheld section 90 of the Punjab Municipal Corporation Act, 1976 against the challenge of excessive delegation, finding adequate statutory guidance, limits and supervision for fixing local tax rates. It further held that the notification was not invalid for absence of objections or hearing, as that procedural safeguard applied to municipal action under section 90(2), not to Government action under section 90(5). Case-Laws Indian Laws Tue, 19 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168616