Click here to view full judgement.
(1.) The Bench of Magistrates have in effect held that the tax imposed upon Mr. Allan's lands by the Municipal Council is an illegal one and have accordingly acquitted him of the charge laid under Section 103 (2) of Madras Act IV of 1884.
(2.) According to Section 63 of the Act read with Section 50, to which it refers, it is lawful for the Municipal Council with the approval of the Governor in Council to notify that a tax shall be levied on buildings or lands.
(3.) Sub-section (2) declares the maximum rate at which such tax shall be levied in cases other than those to which Sub-section (3) of Section 63-A may be made applicable, the maximum rate-being, according to the Sub-section, 8 1/2 per centum on the annual value of the lands.;
Copyright © Regent Computronics Pvt.Ltd.