https://www.taxtmi.com/caselaws?id=199871 A municipal house tax assessed on capital value was treated as a distinct tax on lands and buildings, not a statutory "rate" under section 73(1)(i) of the Bombay Municipal Boroughs Act, 1925. Entry 49 of List II was read broadly to permit taxation of lands and buildings on capital value, and was held distinct from Entry 86 of List I, so the levy was within legislative competence. The Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963 was construed as retrospectively validating the levy, recovery and supporting rules. The confiscatory and Article 19(1)(f) challenge also failed. en-us Sat, 10 Sep 1966 00:00:00 +0530 Wed, 14 Mar 2018 14:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199871 A municipal house tax assessed on capital value was treated as a distinct tax on lands and buildings, not a statutory "rate" under section 73(1)(i) of the Bombay Municipal Boroughs Act, 1925. Entry 49 of List II was read broadly to permit taxation of lands and buildings on capital value, and was held distinct from Entry 86 of List I, so the levy was within legislative competence. The Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963 was construed as retrospectively validating the levy, recovery and supporting rules. The confiscatory and Article 19(1)(f) challenge also failed. Case-Laws Indian Laws Sat, 10 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199871