Supreme Court Upholds Tax Authorities in Madras Urban Land Tax Act — Act Held Constitutionally Valid. Levy of 0.4% on Market Value of Urban Land Under Madras Urban Land Tax Act, 1966 Not Violative of Articles 14 and 19(1)(f), and Retrospective Operation Reasonable.
11 Apr 1969The case concerned the constitutional validity of the Madras Urban Land Tax Act, 1966, which levied a tax on urban land at 0.4% of its market value. T...
