https://www.taxtmi.com/caselaws?id=338586 Exclusion of an industrial development area from Panchayat jurisdiction depends on a separate notification specifying it as an industrial township under the constitutional proviso to Article 243Q. A mere declaration under Section 2(d) of the U.P. Industrial Area Development Act, 1976 does not automatically attract Section 12A or bar Panchayat taxation. In the absence of the required notification, the area remains within the Panchayat framework and the Zila Panchayat may continue tax realisation. The challenge to the tax demand therefore failed. en-us Fri, 03 Feb 2017 00:00:00 +0530 Wed, 08 Feb 2017 09:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338586 Exclusion of an industrial development area from Panchayat jurisdiction depends on a separate notification specifying it as an industrial township under the constitutional proviso to Article 243Q. A mere declaration under Section 2(d) of the U.P. Industrial Area Development Act, 1976 does not automatically attract Section 12A or bar Panchayat taxation. In the absence of the required notification, the area remains within the Panchayat framework and the Zila Panchayat may continue tax realisation. The challenge to the tax demand therefore failed. Case-Laws Indian Laws Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338586