https://www.taxtmi.com/caselaws?id=306517 The Haryana municipal property-tax amendments were upheld because levy on lands and buildings falls within State taxing competence, and the statute supplied sufficient guidance through factors such as area, location, use, construction quality and profitable capacity. The self-assessment scheme was treated as part of the legislative policy and not an impermissible delegation or vague power. The rate notification was also sustained because it substantially reflected the statutory parameters by classifying properties and city categories, and uniform rates within a municipal corporation were permissible. Objections based on natural justice, deposit-linked appeal and limited retrospective operation were rejected, and the levy was sustained in full. en-us Thu, 10 Sep 2015 00:00:00 +0530 Sat, 04 Feb 2023 22:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306517 The Haryana municipal property-tax amendments were upheld because levy on lands and buildings falls within State taxing competence, and the statute supplied sufficient guidance through factors such as area, location, use, construction quality and profitable capacity. The self-assessment scheme was treated as part of the legislative policy and not an impermissible delegation or vague power. The rate notification was also sustained because it substantially reflected the statutory parameters by classifying properties and city categories, and uniform rates within a municipal corporation were permissible. Objections based on natural justice, deposit-linked appeal and limited retrospective operation were rejected, and the levy was sustained in full. Case-Laws Customs Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306517