AJOY KUMAR MUKHERJEE vs LOCAL BOARD OF BARPETA

The Supreme Court held that the tax imposed under Section 62 of the Assam Local Self Government Act, 1953, is a tax on land as defined in Entry 49 of List II of the Seventh Schedule of the Constitution, thus falling within the legislative competence of the State Legislature. The Court clarified that the tax is not on the market transactions but on the land used for the market, and the appellant failed to demonstrate any arbitrary discrimination in the tax rates compared to other markets. The appeal was dismissed, affirming the High Court's decision.