https://www.taxtmi.com/caselaws?id=466491 Levy of terminal tax in a Scheduled Area was upheld because the Fifth Schedule permits a Governor to exclude or modify the application of State or Parliamentary laws, and no such notification was shown. Article 243-ZC excludes Part IXA from Scheduled Areas, but that exclusion does not remove the State Legislature's competence to enact municipal law or authorise municipal taxation. The validity of the levy therefore depended on whether a valid Fifth Schedule notification existed, not on Part IXA. As no notification excluding the municipal enactments was produced, those laws continued to apply and the challenge to the tax failed. en-us Thu, 21 Sep 2023 00:00:00 +0530 Tue, 10 Feb 2026 16:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466491 Levy of terminal tax in a Scheduled Area was upheld because the Fifth Schedule permits a Governor to exclude or modify the application of State or Parliamentary laws, and no such notification was shown. Article 243-ZC excludes Part IXA from Scheduled Areas, but that exclusion does not remove the State Legislature's competence to enact municipal law or authorise municipal taxation. The validity of the levy therefore depended on whether a valid Fifth Schedule notification existed, not on Part IXA. As no notification excluding the municipal enactments was produced, those laws continued to apply and the challenge to the tax failed. Case-Laws Indian Laws Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466491