https://www.taxtmi.com/caselaws?id=188703 Municipal taxation powers were upheld where the statute confined levy to purposes of the Act, kept the power within municipal functions, and subjected it to governmental approval, so there was no unconstitutional abdication of legislative power. The Court also held that a provision empowering the municipality to "modify" a tax could extend beyond reduction and include enhancement, because the statutory context showed an intention to widen the power and the marginal note could not control the clear text. The levy was therefore sustained in substance. en-us Thu, 16 Jan 1958 00:00:00 +0530 Tue, 13 Aug 2024 10:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188703 Municipal taxation powers were upheld where the statute confined levy to purposes of the Act, kept the power within municipal functions, and subjected it to governmental approval, so there was no unconstitutional abdication of legislative power. The Court also held that a provision empowering the municipality to "modify" a tax could extend beyond reduction and include enhancement, because the statutory context showed an intention to widen the power and the marginal note could not control the clear text. The levy was therefore sustained in substance. Case-Laws Indian Laws Thu, 16 Jan 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188703