https://www.taxtmi.com/caselaws?id=287676 The article explains that a water levy imposed under the U.P. Municipalities Act is, in substance, a tax on lands and buildings rather than a fee, because it is charged on annual value without a direct quid pro quo. Applying the pith and substance test, the impost falls within the State's legislative power over taxes on lands and buildings, and is not invalid under Entry 49 of List II. It also notes that exemption of the ruler's main residential palace was upheld as a reasonable classification under Article 14, and that publication of the proposal, special resolution and draft rules in Devanagari script amounted to substantial compliance with the statutory procedure. 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 The article explains that a water levy imposed under the U.P. Municipalities Act is, in substance, a tax on lands and buildings rather than a fee, because it is charged on annual value without a direct quid pro quo. Applying the pith and substance test, the impost falls within the State's legislative power over taxes on lands and buildings, and is not invalid under Entry 49 of List II. It also notes that exemption of the ruler's main residential palace was upheld as a reasonable classification under Article 14, and that publication of the proposal, special resolution and draft rules in Devanagari script amounted to substantial compliance with the statutory procedure. Case-Laws Indian Laws Fri, 12 May 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287676