https://www.taxtmi.com/caselaws?id=281918 The Supreme Court dismissed the appeals challenging the Borough Municipalities (Validation of Certain Taxes on Buildings and Lands) Act, 1965. The Court held that without a valid provision like Rule 2(c), no house tax could be imposed on mills, factories, or buildings. The Validating Act did not revive Rule 2(c), rendering the tax imposition baseless. The Court emphasized that the High Court need not have invalidated provisions of the Validating Act, as Rule 2(c) was already inoperative. The decision highlighted the importance of avoiding unnecessary constitutional rulings when cases can be resolved on alternate grounds. en-us Tue, 19 Sep 1972 00:00:00 +0530 Fri, 12 Jul 2019 16:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281918 The Supreme Court dismissed the appeals challenging the Borough Municipalities (Validation of Certain Taxes on Buildings and Lands) Act, 1965. The Court held that without a valid provision like Rule 2(c), no house tax could be imposed on mills, factories, or buildings. The Validating Act did not revive Rule 2(c), rendering the tax imposition baseless. The Court emphasized that the High Court need not have invalidated provisions of the Validating Act, as Rule 2(c) was already inoperative. The decision highlighted the importance of avoiding unnecessary constitutional rulings when cases can be resolved on alternate grounds. Case-Laws Indian Laws Tue, 19 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281918