https://www.taxtmi.com/caselaws?id=441672 A valid municipal boundary notification under Section 3(3) of the Maharashtra Municipal Corporations Act, 1949 brought Village Chole within the Kalyan-Dombivali Municipal Corporation limits, so the area remained subject to the Act and the Local Body Tax regime; the jurisdictional challenge therefore failed. The 2017 deletion of the Local Body Tax provisions did not extinguish assessment or recovery for the relevant earlier periods because the saving clause preserved pre-existing laws, notifications and proceedings for levy, assessment and recovery notwithstanding the GST transition; the repeal-based challenge also failed. The statutory appellate remedy remained open. en-us Tue, 08 Aug 2023 00:00:00 +0530 Mon, 14 Aug 2023 09:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441672 A valid municipal boundary notification under Section 3(3) of the Maharashtra Municipal Corporations Act, 1949 brought Village Chole within the Kalyan-Dombivali Municipal Corporation limits, so the area remained subject to the Act and the Local Body Tax regime; the jurisdictional challenge therefore failed. The 2017 deletion of the Local Body Tax provisions did not extinguish assessment or recovery for the relevant earlier periods because the saving clause preserved pre-existing laws, notifications and proceedings for levy, assessment and recovery notwithstanding the GST transition; the repeal-based challenge also failed. The statutory appellate remedy remained open. Case-Laws VAT and Sales Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441672