BARSI MUNICIPAL COUNCIL BARSI, DISTRICT DHOLAPUR vs LOKAMANYA MILLS, BARSI, LTD., BARSI AND ANOTHER(With Connec

The Supreme Court held that the Borough Municipalities (Validation of Certain Taxes on Buildings and Lands) Act, 1965, could not validate the levy of tax under Rule 2(c) as it was previously struck down for violating Article 14 of the Constitution. The Court ruled that without a charging provision similar to Rule 2(c), there was no legal authority to collect tax on mills, factories, and related buildings. Consequently, the appeal was dismissed, affirming the Bombay High Court's decision to strike down the relevant sections of the Validating Act.