Municipal Corporation of Delhi Vs. Birla Cotton, Spinning and Weaving Mills, Delhi and anr. - Court Judgment
|Court||Supreme Court of India|
|Judge|| K.N. Wanchoo, C.J.,; C.A. Vaidialingam,; J.C. Shah,; J.M. Shelat,; M. Hidayatu|
|Reported in||AIR1968SC1232; 3SCR251|
|Acts||Delhi Municipal Corporation Act, 1957 - Sections 109(2), 113, 113(1), 113(2), 150(1), 150(2), 150(3) and 150(4); Delhi Municipal Corporation (Validation of Electricity Tax) Act, 1966; Constitution of India - Articles 77 and 246|
|Appellant||Municipal Corporation of Delhi|
|Respondent||Birla Cotton, Spinning and Weaving Mills, Delhi and anr.|
.....passed resolution providing maximum rate of tax higher than tax rate fixed earlier - two writ petitions filed by respondent - first one to challenge levy of tax by subsequent resolution - second one by appellant to challenge legality of validation act - appellant contended that validation act failed as it does not provide for levy of tax - no tax can be levied by corporation under section 150 as it suffers from excessive delegation - high court decided that validation act validated levy and collection from 01.07.1959 to 31.03.1960 but failed to validate levy and collection from 01.04.1960 to 31.03.1966 - section 150 suffered from excessive delegation and so ultra vires - writ petitions succeeded except from period 01.07.1959 to 31.03.1960 - appeal with supreme court - issue.....order130. in accordance with the opinion of the majority, the appeals are allowed, the order of the high court is set aside in so far as it is against the appellant and the writ petitions filed by the respondent are dismissed. there will be no order as to costs throughout. r.k.p.s.
130. In accordance with the opinion of the majority, the appeals are allowed, the order of the High Court is set aside in so far as it is against the appellant and the writ petitions filed by the respondent are dismissed. There will be no order as to costs throughout.