https://www.taxtmi.com/caselaws?id=310344 The Madhya Pradesh Municipal Corporation Act, 1956 was construed to treat section 133 as governing only the imposition of municipal tax, not the entire assessment and recovery machinery. The phrase "system of assessment" was read narrowly, so the resolution imposing the tax was not invalid for lacking detailed procedures later contemplated by bye-laws under section 427(3). The Court also held that advertisement tax was not inoperative before separate bye-laws were framed, because sections 173 to 175 already provided a quasi-judicial recovery mechanism through bill presentation, objections, notice of demand, and appeal. The petitions failed and the tax was upheld. en-us Thu, 06 Sep 1979 00:00:00 +0530 Thu, 19 Oct 2023 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310344 The Madhya Pradesh Municipal Corporation Act, 1956 was construed to treat section 133 as governing only the imposition of municipal tax, not the entire assessment and recovery machinery. The phrase "system of assessment" was read narrowly, so the resolution imposing the tax was not invalid for lacking detailed procedures later contemplated by bye-laws under section 427(3). The Court also held that advertisement tax was not inoperative before separate bye-laws were framed, because sections 173 to 175 already provided a quasi-judicial recovery mechanism through bill presentation, objections, notice of demand, and appeal. The petitions failed and the tax was upheld. Case-Laws Indian Laws Thu, 06 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310344