https://www.taxtmi.com/caselaws?id=287904 The court upheld the imposition of holding tax by the Mihijam Notified Area Committee, ruling that the State Legislature had the legislative competence to enact the relevant provisions. It also affirmed the Committee's authority to impose taxes, noting that both the Local Government and the Committee had concurrent taxation powers. The court found the notifications regarding the notified area's purpose to be valid, dismissing the petitioners' arguments. Consequently, the application for a writ under Article 226 was rejected, and costs were awarded to the State of Bihar. en-us Thu, 14 Jan 1954 00:00:00 +0530 Fri, 08 May 2020 13:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287904 The court upheld the imposition of holding tax by the Mihijam Notified Area Committee, ruling that the State Legislature had the legislative competence to enact the relevant provisions. It also affirmed the Committee's authority to impose taxes, noting that both the Local Government and the Committee had concurrent taxation powers. The court found the notifications regarding the notified area's purpose to be valid, dismissing the petitioners' arguments. Consequently, the application for a writ under Article 226 was rejected, and costs were awarded to the State of Bihar. Case-Laws Indian Laws Thu, 14 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287904