https://www.taxtmi.com/caselaws?id=460366 Municipal taxation power to fix and levy property tax was upheld where the statute supplied policy, purpose, budgeting requirements, municipal fund controls and governmental supervision, so the absence of an express maximum rate did not by itself make the delegation excessive or unconstitutional. The assessment for the year was also sustained because the Taxation Rules allowed the Commissioner to maintain either one assessment-book or separate ward assessment-books; ward-wise books were not mandatory. Authentication under the rules was treated as having limited evidentiary function and did not affect accrual of tax liability, so the bills and demand notices remained valid. en-us Thu, 04 Mar 1971 00:00:00 +0530 Tue, 21 Jan 2025 10:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460366 Municipal taxation power to fix and levy property tax was upheld where the statute supplied policy, purpose, budgeting requirements, municipal fund controls and governmental supervision, so the absence of an express maximum rate did not by itself make the delegation excessive or unconstitutional. The assessment for the year was also sustained because the Taxation Rules allowed the Commissioner to maintain either one assessment-book or separate ward assessment-books; ward-wise books were not mandatory. Authentication under the rules was treated as having limited evidentiary function and did not affect accrual of tax liability, so the bills and demand notices remained valid. Case-Laws Indian Laws Thu, 04 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460366