ZILA PARISHAD MORADABAD vs NUNDAN SUGAR MILLS, AMROHA

The Supreme Court held that under the U.P. District Boards Act, specifically Sections 119 and 120, a tax cannot be imposed without a special resolution from the District Board and a subsequent notification from the State Government. The Court found that the previous resolutions and notifications did not suffice to impose the revised tax limits of Rs. 500 and Rs. 2,000, as no new resolutions or notifications were issued as required by the Act. Consequently, the High Court's directive to limit the tax to Rs. 200 was upheld, affirming the necessity of compliance with statutory procedures for tax imposition.