MUNICIPAL BOARD, SITAPUR vs PRAYAG NARAIN SAIGAL & FIRM MOOSARAMBHAGWANDAS

The Supreme Court held that the imposition of a water tax by the Municipal Board Sitapur was valid despite procedural irregularities in publication as per Sections 131(3), 132(2), and 94 of the U.P. Municipalities Act, 1916. The Court established that such procedural defects are cured by Section 135(3) if no substantial prejudice is caused to the inhabitants. The High Court's ruling quashing the tax was overturned, affirming that the objectives of the publication were met through local newspaper announcements, allowing for public objections.