RAZA BULAND SUGAR CO. LTD. vs MUNICLPAL BOARD, RAMPUR

The Supreme Court held that Section 131(3) of the U.P. Municipalities Act, 1916, is partially mandatory, requiring public proposals for tax imposition to be published, while the requirement for publication in a Hindi newspaper is directory. The Court found that substantial compliance was achieved as the publication was made in a Hindi paper with good circulation in Rampur. Consequently, the notification in the Government Gazette under Section 135(3) was deemed conclusive proof of valid tax imposition, upholding the tax's legality.