https://www.taxtmi.com/caselaws?id=49384 The court held that the imposition of terminal taxes on new items or increased rates by municipal authorities after the Constitution was invalid, as it was not saved by Article 277. The court clarified that Article 277 does not grant the power to impose new taxes but allows the continuation of taxes lawfully collected before the Constitution. The appeals challenging the validity of these taxes were dismissed, with costs awarded to the respondents. en-us Tue, 03 Mar 1964 00:00:00 +0530 Sun, 24 Aug 2014 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49384 The court held that the imposition of terminal taxes on new items or increased rates by municipal authorities after the Constitution was invalid, as it was not saved by Article 277. The court clarified that Article 277 does not grant the power to impose new taxes but allows the continuation of taxes lawfully collected before the Constitution. The appeals challenging the validity of these taxes were dismissed, with costs awarded to the respondents. Case-Laws Income Tax Tue, 03 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49384