https://www.taxtmi.com/caselaws?id=460366 The SC upheld the validity of the property tax assessment procedure under the Bombay Provincial Municipal Corporations Act, affirming that maintaining a single assessment-book was permissible and complied with the Act's requirements. The Court rejected claims of excessive delegation of legislative power, ruling that the Act provided sufficient guidelines and controls over the Corporation's taxing authority, despite the absence of a maximum tax rate. The resolution to increase the property tax rate was deemed applicable, and the Court found no procedural errors or legislative overreach in the tax assessment process. 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 The SC upheld the validity of the property tax assessment procedure under the Bombay Provincial Municipal Corporations Act, affirming that maintaining a single assessment-book was permissible and complied with the Act's requirements. The Court rejected claims of excessive delegation of legislative power, ruling that the Act provided sufficient guidelines and controls over the Corporation's taxing authority, despite the absence of a maximum tax rate. The resolution to increase the property tax rate was deemed applicable, and the Court found no procedural errors or legislative overreach in the tax assessment process. Case-Laws Indian Laws Thu, 04 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460366