https://www.taxtmi.com/caselaws?id=291168 The amended municipal property tax scheme was described as constitutionally valid because Chapter IX-A permits the State Legislature to regulate levy, collection and valuation by law, with municipalities acting under statutory rules. The provisions on annual letting value and property tax were treated as permissible functional delegation, not excessive delegation, and the location, use and construction-based classifications were found rational under Article 14. The amended code was held to supersede the earlier standard-rent based approach, and zonal assessment criteria were upheld as part of the new valuation framework. The penalty, surcharge, appeal and resolution-based rate provisions were also read harmoniously and upheld, subject to the construction placed on penalty and appellate remedies. en-us Fri, 29 Aug 2003 00:00:00 +0530 Fri, 30 Oct 2020 10:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291168 The amended municipal property tax scheme was described as constitutionally valid because Chapter IX-A permits the State Legislature to regulate levy, collection and valuation by law, with municipalities acting under statutory rules. The provisions on annual letting value and property tax were treated as permissible functional delegation, not excessive delegation, and the location, use and construction-based classifications were found rational under Article 14. The amended code was held to supersede the earlier standard-rent based approach, and zonal assessment criteria were upheld as part of the new valuation framework. The penalty, surcharge, appeal and resolution-based rate provisions were also read harmoniously and upheld, subject to the construction placed on penalty and appellate remedies. Case-Laws Indian Laws Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291168