https://www.taxtmi.com/caselaws?id=287676 Water tax imposed on the annual value of lands and buildings for municipal water works is characterised as a tax, not a fee, where liability does not depend on use of municipal water or a direct quid pro quo. In substance, the levy falls within the State power to tax lands and buildings; annual value is merely its measure. Exemption for a ruler's principal residential palace satisfies Article 14 where historical status, merger arrangements, separate water facilities and binding governmental directions provide a rational basis for classification. Publication of the proposal and draft rules in Devanagari script substantially complies with the requirement of publication in a local Hindi paper absent material prejudice, sustaining the levy. en-us Fri, 12 May 1961 00:00:00 +0530 Mon, 27 Apr 2020 11:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287676 Water tax imposed on the annual value of lands and buildings for municipal water works is characterised as a tax, not a fee, where liability does not depend on use of municipal water or a direct quid pro quo. In substance, the levy falls within the State power to tax lands and buildings; annual value is merely its measure. Exemption for a ruler's principal residential palace satisfies Article 14 where historical status, merger arrangements, separate water facilities and binding governmental directions provide a rational basis for classification. Publication of the proposal and draft rules in Devanagari script substantially complies with the requirement of publication in a local Hindi paper absent material prejudice, sustaining the levy. Case-Laws Indian Laws Fri, 12 May 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287676