MUNICIPAL CORPORATION OF DELHI vs BIRLA COTTON, SPINNING AND WEAVING MILLS, DELHIAND ANOTHER

The Supreme Court held that the Delhi Municipal Corporation (Validation of Electricity Tax) Act, 1966, validly imposed a tax on the consumption or sale of electricity from July 1, 1959, to March 31, 1966, despite challenges regarding excessive delegation under Section 150 of the Delhi Municipal Corporation Act, 1957. The Court clarified that the Central Government's sanction was sufficient and that the Validation Act effectively validated the tax for the entire period in question. The High Court's ruling that the tax was not validated for the period from April 1, 1960, to March 31, 1966, was overturned, affirming the legality of the tax levy.