https://www.taxtmi.com/caselaws?id=281918 The Validating Act and substituted Explanation to Section 75 did not create or revive a lawful charging provision for house tax on mills, factories and connected buildings. Rule 2(c), which had attempted levy on a floor-area basis, had already been struck down as ultra vires because the Boroughs Act permitted taxation only on the recognised basis of valuation. In the absence of a valid charging provision, the municipality lacked legal authority to levy or recover the tax, and the retrospective validating provisions could not cure an impost that was not lawfully imposed. 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 Validating Act and substituted Explanation to Section 75 did not create or revive a lawful charging provision for house tax on mills, factories and connected buildings. Rule 2(c), which had attempted levy on a floor-area basis, had already been struck down as ultra vires because the Boroughs Act permitted taxation only on the recognised basis of valuation. In the absence of a valid charging provision, the municipality lacked legal authority to levy or recover the tax, and the retrospective validating provisions could not cure an impost that was not lawfully imposed. Case-Laws Indian Laws Tue, 19 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281918