Supreme Court Quashes Coal Tax Notices by Janapada Sabha for Enhanced Levy Without Previous Sanction. Increased Rate from 3 Pies to 9 Pies Per Ton Held Illegal under Section 51(2) of Central Provinces Local Self Government Act, 1920, and Final Assessments Could Not Be Reopened....
The litigation concerned the validity of coal tax levies by the Janapada Sabha, Chhindwara, successor to the Independent Mining Local Board, on coal extracted from collieries in Chhindwara District, M...




