https://www.taxtmi.com/caselaws?id=186393 Municipal advertisement tax rules under the U.P. Municipal Corporation Act were examined for consistency with the statutory scheme governing taxation and the corporation's role. The text states that the State Government's rule-making power is limited by the parent Act and cannot bypass the mandatory procedure requiring corporate proposals, statutory consideration, and sanction. It also notes that a rule shifting liability for default to the building owner conflicts with the Act's allocation of tax liability, and that rules conferring unguided powers on the Municipal Commissioner or imposing tax directly without compliance with the prescribed process are ultra vires. The governing principle is that delegated rules must remain within the parent statute and preserve the elected corporation's taxation functions. en-us Wed, 20 Apr 2011 00:00:00 +0530 Mon, 21 Aug 2023 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186393 Municipal advertisement tax rules under the U.P. Municipal Corporation Act were examined for consistency with the statutory scheme governing taxation and the corporation's role. The text states that the State Government's rule-making power is limited by the parent Act and cannot bypass the mandatory procedure requiring corporate proposals, statutory consideration, and sanction. It also notes that a rule shifting liability for default to the building owner conflicts with the Act's allocation of tax liability, and that rules conferring unguided powers on the Municipal Commissioner or imposing tax directly without compliance with the prescribed process are ultra vires. The governing principle is that delegated rules must remain within the parent statute and preserve the elected corporation's taxation functions. Case-Laws Income Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186393