RADHEY SHYAM Vs. TOWN AREA MIRANPUR

JUDGEMENT

(1.) THE petitioners have challenged the levy of the Circumstances and Property Tax on the ground that the same was not validly imposed by the respondeat Town Area. THE contention was sought to be elaborated with reference to Sections 14, 15, 15-A and 15-B of the Town Areas Act. It was Urged that admittedly the Town Area did not follow the procedures laid down thereunder. THE levy of the tax is hence without any authority of law.

(2.) A complete answer to this submission is furnished by Section 42 of the Town Areas Act 1914, which provides t