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    <title>1954 (1) TMI 42 - PATNA HIGH COURT</title>
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    <description>An existing municipal statute continued in force after the Constitution under the saving provisions, so its validity was not defeated merely by later distribution of legislative powers. Section 389 of the Bihar and Orissa Municipal Act was construed as allowing the Local Government to apply the Act&#039;s taxing provisions to a notified area, and the levy of holding tax was therefore validly authorised. The notifications constituting the notified area were also upheld because, read together, they sufficiently stated the purpose and scope of the area and showed no legal defect in its constitution or committee appointment.</description>
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    <pubDate>Thu, 14 Jan 1954 00:00:00 +0530</pubDate>
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      <title>1954 (1) TMI 42 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=287904</link>
      <description>An existing municipal statute continued in force after the Constitution under the saving provisions, so its validity was not defeated merely by later distribution of legislative powers. Section 389 of the Bihar and Orissa Municipal Act was construed as allowing the Local Government to apply the Act&#039;s taxing provisions to a notified area, and the levy of holding tax was therefore validly authorised. The notifications constituting the notified area were also upheld because, read together, they sufficiently stated the purpose and scope of the area and showed no legal defect in its constitution or committee appointment.</description>
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      <pubDate>Thu, 14 Jan 1954 00:00:00 +0530</pubDate>
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