GULABCHAND BAPALAL MODI vs MUNICIPAL CORPORATION OF AHMEDABAD CITY

The Supreme Court upheld the High Court's decision that Section 129 of the Bombay Provincial Municipal Corporation Act, 1949, does not suffer from excessive delegation, as it provides sufficient guidelines for tax assessment. The Court clarified that maintaining a single assessment book for property tax is permissible under Rule 10 of the Taxation Rules, and the absence of ward-wise assessment books does not invalidate the tax levy. The Court emphasized that the ultimate control over tax rates lies with elected councillors, thus ensuring accountability and preventing arbitrary taxation.