https://www.taxtmi.com/caselaws?id=23270 The Punjab Municipal Act, 1911 requires a taxation proposal to clearly define the class of persons or description of property taxed, the rate or amount, and the system of assessment. The article notes that the impugned entertainment-tax and enhanced show-tax notifications identified the nature and rate of tax, but failed to precisely identify the liable persons, adequately define the taxable event, or provide a complete assessment mechanism. It also states that bye-laws and the Municipal Account Code could not supply missing statutory essentials or replace the clear taxing machinery required by law. Tax liability must be imposed expressly and cannot arise by implication, analogy, or administrative discretion. en-us Wed, 28 Feb 1990 00:00:00 +0530 Fri, 18 Dec 2009 10:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23270 The Punjab Municipal Act, 1911 requires a taxation proposal to clearly define the class of persons or description of property taxed, the rate or amount, and the system of assessment. The article notes that the impugned entertainment-tax and enhanced show-tax notifications identified the nature and rate of tax, but failed to precisely identify the liable persons, adequately define the taxable event, or provide a complete assessment mechanism. It also states that bye-laws and the Municipal Account Code could not supply missing statutory essentials or replace the clear taxing machinery required by law. Tax liability must be imposed expressly and cannot arise by implication, analogy, or administrative discretion. Case-Laws Income Tax Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23270