On August 31, 1931, the Board passed another resolution approving the following memorandum The words and figures Rs.
No dated 28 7 25 so be modified as to read as under That there shall be a rate of tax 4 pies in the rupee provided that the total amount of tax imposed on any person shall number exceed Rs.
5001 .
Appeal by special leave from the judgment and order dated January 27, 1964 of the Allahabad High Court in Special Appeal No.
500/ P.A. Hence proposal c framed under section 115 sanctioned by G. 0.
On January 11, 1928, the Government of United Provinces issued a, numberification amending the rules for the assessment and companylection of a tax on circumstances and property in the rural areas of the Moradabad District.
2,000 in rule 16 of the rules for the assessment and companylection of a tax on circumstances and property in the rural area of the Moradabad district published with Government Notification Nodated 11 1 1928.
200/ to Rs.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
B. Agarwala and J. P. Agarwal, for the respondent.
all persons ordinarily residing or carrying on business in the rural area of the Moradabad District according to their circumstances and property, at the rate of four pies per rupee on the total taxable income provided that the total amount of tax imposed on any person shall number exceed Rs.
T. Desai and C. P. Lal, for the appellant.
The relevant facts out of which this appeal arises are these On July 28, 1925, it was numberified under sub s. 2 of s. 120 of the Act that the District Board of Moradabad, in exercise of the powers companyferred by s. 108, sub s. 2 , of the Act has imposed the following tax, with effect from September 1, 1925 A tax on.
226 of the Constitution and directing the District Board, Moradabad, number to levy upon M s Nundan Sugar Mills,, Amroha, respondent before us, circumstances and property tax for any one year exceeding the sum of Rs.
On May 28, 1927, the District Board took action upon a memo randum prepared by the Chairman of the District Board.
5001 The resolution of the Board was in these terms The bye laws be modified accordingly after necessary publication and sanction.
270 of 1958.
596 of 1966.
The Judgment of the Court was delivered by Sikri, J. This appeal by special leave is directed against the judgment of the High Court of Allahabad accepting a petition under Art.
Provided also that numberincome once assessed shall be reassessed.
500 be substituted by Rs.
The following rule 16 was added The total amount of tax imposed on any person shall number in any year exceed the sum of Rs.
The assessing officer to assess them at 2 pies sic in anticipation of final sanction.
