https://www.taxtmi.com/caselaws?id=289040 Retrospective property tax classification was held partly invalid where it created different valuation measures for the same assessment years based on whether proceedings were pending on a cutoff date, lacking a rational nexus under Article 14. A special formula for buildings not ordinarily let was upheld as a permissible valuation method, and the retrospective validation of assessments made by the Deputy Municipal Commissioner was sustained. The conservancy tax framework and the validating provision were also upheld, but the 9 per cent rate imposed on mills and similar large premises was struck down for want of broad correlation with service cost. The appellate deposit condition was found unconstitutional for lacking rational connection with the object of appeal. en-us Mon, 04 Dec 1972 00:00:00 +0530 Fri, 10 Jul 2020 13:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289040 Retrospective property tax classification was held partly invalid where it created different valuation measures for the same assessment years based on whether proceedings were pending on a cutoff date, lacking a rational nexus under Article 14. A special formula for buildings not ordinarily let was upheld as a permissible valuation method, and the retrospective validation of assessments made by the Deputy Municipal Commissioner was sustained. The conservancy tax framework and the validating provision were also upheld, but the 9 per cent rate imposed on mills and similar large premises was struck down for want of broad correlation with service cost. The appellate deposit condition was found unconstitutional for lacking rational connection with the object of appeal. Case-Laws Indian Laws Mon, 04 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289040