https://www.taxtmi.com/caselaws?id=289036 Section 266 of the Gujarat Municipalities Act, 1963 could not be used to extend municipal taxes to a factory area merely added to an existing municipal borough. Clause (x) applies only in a true successor municipality situation and only where corresponding taxes or related matters were already in force in the newly affected area; here, no prior municipal tax regime existed. Clause (ix) also did not apply because the area had not been within a local authority and had no pre-existing tax incidence capable of continuation. The order extending taxes was therefore beyond the power conferred by Section 266 and was quashed. 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 Section 266 of the Gujarat Municipalities Act, 1963 could not be used to extend municipal taxes to a factory area merely added to an existing municipal borough. Clause (x) applies only in a true successor municipality situation and only where corresponding taxes or related matters were already in force in the newly affected area; here, no prior municipal tax regime existed. Clause (ix) also did not apply because the area had not been within a local authority and had no pre-existing tax incidence capable of continuation. The order extending taxes was therefore beyond the power conferred by Section 266 and was quashed. Case-Laws Indian Laws Fri, 06 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289036