https://www.taxtmi.com/caselaws?id=287906 A municipal water-tax based on annual valuation did not require a separate assessment list because the same valuation already fixed for land and building tax could be used to compute the levy. The levy could not be challenged merely because some consumers were said not to use the municipal water-works, or because it was alleged to support general revenue, where the statutory framework and resolution showed a charge for water-works purposes. The text treats clause (x) of Section 128(1) as within State legislative competence because the impost was correlated with water-works expenditure and earmarked for that service. Limited rule-making to fix the radius was upheld as ancillary, not an unconstitutional delegation of essential legislative power. en-us Fri, 26 Aug 1960 00:00:00 +0530 Fri, 08 May 2020 13:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287906 A municipal water-tax based on annual valuation did not require a separate assessment list because the same valuation already fixed for land and building tax could be used to compute the levy. The levy could not be challenged merely because some consumers were said not to use the municipal water-works, or because it was alleged to support general revenue, where the statutory framework and resolution showed a charge for water-works purposes. The text treats clause (x) of Section 128(1) as within State legislative competence because the impost was correlated with water-works expenditure and earmarked for that service. Limited rule-making to fix the radius was upheld as ancillary, not an unconstitutional delegation of essential legislative power. Case-Laws Indian Laws Fri, 26 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287906