1931 Supreme(Mad) 205

IN THE HIGH COURT OF MADRAS
Madhavan Nair, J.
Municipal Council
Versus
Kashi Munuswami Mudaliar
Decided On : 02.09.1931

The court emphasized the requirement of a published notification specifying the rate at which the tax will be levied, as mandated by Section 80 of the District Municipalities Act.

Headnote:

Jurisdiction - Municipality Tax - The court held that the Municipality had no jurisdiction to levy the tax in question since the notification contemplated by Section 80, District Municipalities Act, had not been published by the Municipality. The notification did not specify the rate at which the tax would be levied, as required by the section.

Fact of the Case:

The Municipality had no jurisdiction to levy the tax as the notification specifying the rate at which the tax will be levied was not published.

Finding of the Court:

The court dismissed the civil revision petition with costs, agreeing with the lower Court that the notification in question could not be treated as the final notification contemplated by Section 80.

Issues: Jurisdiction of Municipality to levy tax, requirement of notification under Section 80, District Municipalities Act

Ratio Decidendi: The Municipality had no jurisdiction to levy the tax as the notification specifying the rate at which the tax will be levied was not published, as required by Section 80.

Final Decision: The civil revision petition is dismissed with costs.