https://www.taxtmi.com/caselaws?id=189117 An order directing Municipal Committees to impose urban development cess did not itself create a valid levy under the Punjab Municipal Act, 1911. The statute required the Committees to impose the tax, and if they failed to act, the State Government had to impose or modify it under Section 62A(3) before the levy could operate as lawfully imposed. Because the Committees did not impose the cess and the State Government did not complete the statutory process, the recovery lacked legal authority. The conclusive-evidence provision in Section 62(12) applied only after lawful imposition, so it could not validate an uncompleted levy. Refund with interest was therefore indicated. en-us Tue, 25 Nov 1997 00:00:00 +0530 Wed, 28 Dec 2016 17:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189117 An order directing Municipal Committees to impose urban development cess did not itself create a valid levy under the Punjab Municipal Act, 1911. The statute required the Committees to impose the tax, and if they failed to act, the State Government had to impose or modify it under Section 62A(3) before the levy could operate as lawfully imposed. Because the Committees did not impose the cess and the State Government did not complete the statutory process, the recovery lacked legal authority. The conclusive-evidence provision in Section 62(12) applied only after lawful imposition, so it could not validate an uncompleted levy. Refund with interest was therefore indicated. Case-Laws Indian Laws Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189117