CITY MUNICIPAL COUNCIL, MANGALORE & ANR. vs FREDERICK PAIS ETC.

The Supreme Court held that under Section 382(1) of the Mysore Municipalities Act, 1964, the demand for property tax based on the Madras District Municipalities Act, 1920, was invalid as no resolution was passed by the Municipal Council to impose such a tax. The Court clarified that while the Madras Act allowed for the continuation of assessment registers for five years, the absence of a resolution meant that no tax could be levied. Consequently, the High Court's decision to quash the demand notices was upheld.