PRAKASH CHAND MAHESHWARI & ANR. vs ZILA PARISHAD, MUZAFFARNAGAR & ORS.

The Supreme Court upheld the validity of the Professions Tax Limitation (Amendment and Validation) Act 1949, which retrospectively validated the levy of circumstances and property tax exceeding Rs. 50 under the U.P. District Boards Act, 1922. The Court ruled that the appointment of the Kar Adhikari was invalid as it did not comply with Section 43 of the U.P. Kshetra Samithis and Zila Parishads Adhiniyam 1961, as the appointment was made without prior consultation with the Public Service Commission. Consequently, the assessment made after two years was declared invalid, affirming the need for adherence to statutory procedures in tax assessments.