MUNICIPAL BOARD, HAPUR vs RAGHUVENDRA KRIPAL AND OTHERS

The Supreme Court examined the validity of the water-tax imposed by the Hapur Municipal Board under the U.P. Municipalities Act, 1916, specifically Sections 131 to 135. The Court held that Section 135(3), which provides that government notification is conclusive evidence of legality, does not preclude judicial review and is not ultra vires Article 14 of the Constitution. The Court affirmed that mandatory provisions of the Act must be complied with for valid tax imposition, thus upholding the High Court's decision that the tax was illegal due to non-compliance with procedural requirements.