https://www.taxtmi.com/caselaws?id=23270 Municipal tax notifications under the Punjab Municipal Act, 1911 must clearly define the class of persons or property taxed, the applicable rate, and the system of assessment. Enhanced show tax and entertainment tax notifications were unsustainable because they did not clearly identify liable persons, precisely define the taxable event, or establish a complete assessment and collection mechanism. Accompanying bye-laws and references to the Municipal Account Code could not cure these statutory omissions. Tax liability must arise from clear legislative or statutory prescription and cannot be imposed through implication, inference, 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 Municipal tax notifications under the Punjab Municipal Act, 1911 must clearly define the class of persons or property taxed, the applicable rate, and the system of assessment. Enhanced show tax and entertainment tax notifications were unsustainable because they did not clearly identify liable persons, precisely define the taxable event, or establish a complete assessment and collection mechanism. Accompanying bye-laws and references to the Municipal Account Code could not cure these statutory omissions. Tax liability must arise from clear legislative or statutory prescription and cannot be imposed through implication, inference, analogy, or administrative discretion. Case-Laws Income Tax Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23270