https://www.taxtmi.com/caselaws?id=172395 The amendment authorising the Bangalore Development Authority to levy and collect property tax was upheld because the delegation was limited, guided by the parent statute, and controlled through the municipal assessment and collection machinery. The incorporation of the Bangalore Municipal Corporation Act machinery was also sustained as a procedural adoption for tax administration, not an arbitrary conferral of fiscal power. The validating provision, however, could not retrospectively cure earlier property-tax collections where the defect was tied to a final factual finding that no service had been rendered; that part of the validation failed. The retrospective deeming provision relating to cesses was upheld. en-us Fri, 30 Mar 2001 00:00:00 +0530 Thu, 20 Aug 2015 17:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172395 The amendment authorising the Bangalore Development Authority to levy and collect property tax was upheld because the delegation was limited, guided by the parent statute, and controlled through the municipal assessment and collection machinery. The incorporation of the Bangalore Municipal Corporation Act machinery was also sustained as a procedural adoption for tax administration, not an arbitrary conferral of fiscal power. The validating provision, however, could not retrospectively cure earlier property-tax collections where the defect was tied to a final factual finding that no service had been rendered; that part of the validation failed. The retrospective deeming provision relating to cesses was upheld. Case-Laws Indian Laws Fri, 30 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172395