https://www.taxtmi.com/caselaws?id=304985 Agricultural lands used exclusively for agricultural purposes within municipal limits were held to fall under the special charging provision in Section 81(4) of the District Municipalities Act, not the general levy under Section 81(2). The phrase "save as otherwise provided" in Section 81(2) was read as subordinating the general provision to the specific one, and the word "may" in Section 81(4) was treated as conferring power to tax such lands under that special regime, not discretion to bypass it. Accordingly, an assessment made under Section 81(2) was unsustainable, and the special provision governed exclusively. en-us Tue, 22 Jul 1958 00:00:00 +0530 Wed, 09 Nov 2022 16:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304985 Agricultural lands used exclusively for agricultural purposes within municipal limits were held to fall under the special charging provision in Section 81(4) of the District Municipalities Act, not the general levy under Section 81(2). The phrase "save as otherwise provided" in Section 81(2) was read as subordinating the general provision to the specific one, and the word "may" in Section 81(4) was treated as conferring power to tax such lands under that special regime, not discretion to bypass it. Accordingly, an assessment made under Section 81(2) was unsustainable, and the special provision governed exclusively. Case-Laws Indian Laws Tue, 22 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304985