https://www.taxtmi.com/caselaws?id=275840 Municipal taxation under Part IX-A was examined through the State's enabling power to authorise levy, collection and regulation of local taxes. The Court upheld the Local Body Tax regime, holding that municipal taxing powers remain subject to State legislative control and that the scheme did not abrogate municipal self-government. It also rejected the challenge to the rules, finding that publication in the Official Gazette satisfied the required previous publication, and declined to accept the trade-and-commerce challenge because no unconstitutional restriction or discrimination was shown. The statutory framework and connected notifications were therefore sustained as valid. en-us Wed, 01 Oct 2014 00:00:00 +0530 Sat, 20 Oct 2018 09:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275840 Municipal taxation under Part IX-A was examined through the State's enabling power to authorise levy, collection and regulation of local taxes. The Court upheld the Local Body Tax regime, holding that municipal taxing powers remain subject to State legislative control and that the scheme did not abrogate municipal self-government. It also rejected the challenge to the rules, finding that publication in the Official Gazette satisfied the required previous publication, and declined to accept the trade-and-commerce challenge because no unconstitutional restriction or discrimination was shown. The statutory framework and connected notifications were therefore sustained as valid. Case-Laws Indian Laws Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275840