https://www.taxtmi.com/caselaws?id=289036 The court held that the State Government's order extending and imposing taxes in the factory area was illegal and invalid. The court quashed the order, ruling that the municipality could not levy taxes in the newly included area without corresponding taxes already in force. The court found that the factory area did not constitute a "local area" under the Act, thus the provisions of Section 266 regarding tax extension were inapplicable. The court also did not find it necessary to address the issue of a hearing before issuing such orders. en-us Fri, 06 Aug 1976 00:00:00 +0530 Fri, 10 Jul 2020 12:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289036 The court held that the State Government's order extending and imposing taxes in the factory area was illegal and invalid. The court quashed the order, ruling that the municipality could not levy taxes in the newly included area without corresponding taxes already in force. The court found that the factory area did not constitute a "local area" under the Act, thus the provisions of Section 266 regarding tax extension were inapplicable. The court also did not find it necessary to address the issue of a hearing before issuing such orders. Case-Laws Indian Laws Fri, 06 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289036