https://www.taxtmi.com/caselaws?id=199528 A pre-repeal municipal house tax notification survived the repeal of the earlier municipal law because the saving clause preserved prior notifications to the extent they were not inconsistent with the 1954 Act. Any inconsistency was confined to the statutory requirement of allowing a 10% deduction from gross annual letting value, so the notification remained operative subject to that allowance. The notification also applied to the appellant's factory area once it was added to the municipal limits, because the Act extended municipal notices and notifications to added areas. A fresh factual challenge to the inclusion of that area was not entertained for the first time on appeal, and the tax demand was upheld. en-us Wed, 15 Jan 1997 00:00:00 +0530 Tue, 06 Mar 2018 11:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199528 A pre-repeal municipal house tax notification survived the repeal of the earlier municipal law because the saving clause preserved prior notifications to the extent they were not inconsistent with the 1954 Act. Any inconsistency was confined to the statutory requirement of allowing a 10% deduction from gross annual letting value, so the notification remained operative subject to that allowance. The notification also applied to the appellant's factory area once it was added to the municipal limits, because the Act extended municipal notices and notifications to added areas. A fresh factual challenge to the inclusion of that area was not entertained for the first time on appeal, and the tax demand was upheld. Case-Laws Indian Laws Wed, 15 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199528