https://www.taxtmi.com/caselaws?id=375713 Advertisement tax bye-laws were invalid where the municipal enabling provision had been omitted from the U.P. Municipal Corporation Act and the constitutional support in Entry 55 of List II had been deleted. Without a surviving statutory or constitutional source of legislative competence, the Corporation lacked authority to frame or enforce the levy and recovery bye-laws. Article 265 of the Constitution reinforces that tax can be imposed only by authority of law, so the impugned bye-laws were ultra vires and liable to be struck down. en-us Thu, 14 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375713 Advertisement tax bye-laws were invalid where the municipal enabling provision had been omitted from the U.P. Municipal Corporation Act and the constitutional support in Entry 55 of List II had been deleted. Without a surviving statutory or constitutional source of legislative competence, the Corporation lacked authority to frame or enforce the levy and recovery bye-laws. Article 265 of the Constitution reinforces that tax can be imposed only by authority of law, so the impugned bye-laws were ultra vires and liable to be struck down. Case-Laws GST Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375713