RAMA KRISHNA RAMANATH vs THE JANPAD SABHA, GONDIA

The Supreme Court held that the terminal tax imposed by the District Council of Bhandara was validly continued by the retrospective amendment of clause (b) to the proviso of Section 192 of the C.P. and Berar Local Government Act, 1948. The Court clarified that Section 143(2) of the Government of India Act, 1935, does not grant plenary power to the Provincial Legislature regarding tax legislation but allows for the continuation of existing taxes. The amendment was deemed valid, affirming the Provincial Legislature's competence to enact the Amending Act of 1949.