https://www.taxtmi.com/caselaws?id=186320 A municipal levy described as service charges was treated as a tax because it funded general municipal amenities such as water supply, street lighting, drainage and approach roads, and the municipality had no independent charging basis apart from taxation. The label used for the demand did not alter its legal character. Since the levy was in substance a tax, Article 285(1) barred its enforcement against Union property, and administrative circulars could not override that constitutional protection. The demand was therefore unconstitutional and unenforceable against the Union respondents. en-us Wed, 21 Jan 2004 00:00:00 +0530 Thu, 27 Jun 2024 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186320 A municipal levy described as service charges was treated as a tax because it funded general municipal amenities such as water supply, street lighting, drainage and approach roads, and the municipality had no independent charging basis apart from taxation. The label used for the demand did not alter its legal character. Since the levy was in substance a tax, Article 285(1) barred its enforcement against Union property, and administrative circulars could not override that constitutional protection. The demand was therefore unconstitutional and unenforceable against the Union respondents. Case-Laws Indian Laws Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186320