https://www.taxtmi.com/caselaws?id=23369 Taxing power must be exercised by clear statutory authority identifying both the person liable and the subject of taxation; liability cannot be inferred by implication. In taxation matters, estoppel does not prevent the State or a municipal body from enforcing delegated legislative power, so an alleged assurance could not defeat the levy. The notification was nevertheless unsustainable because it did not clearly specify the establishments or persons liable to pay show tax, even though the Municipal Account Code provided collection and assessment machinery. The levy was not saved by the enabling municipal provision, and the show-tax notification was quashed, with no refund of tax already recovered. en-us Tue, 27 Feb 1990 00:00:00 +0530 Fri, 18 Dec 2009 16:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23369 Taxing power must be exercised by clear statutory authority identifying both the person liable and the subject of taxation; liability cannot be inferred by implication. In taxation matters, estoppel does not prevent the State or a municipal body from enforcing delegated legislative power, so an alleged assurance could not defeat the levy. The notification was nevertheless unsustainable because it did not clearly specify the establishments or persons liable to pay show tax, even though the Municipal Account Code provided collection and assessment machinery. The levy was not saved by the enabling municipal provision, and the show-tax notification was quashed, with no refund of tax already recovered. Case-Laws Income Tax Tue, 27 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23369