SONIK INDUSTRIES, RAJKOT vs MUNICIPAL CORPORATION OF THE CITY OF RAJKOT

The Supreme Court held that the publication of rules for the levy of rates on buildings and lands under Section 77 of the Bombay Municipal Boroughs Act, 1925, was valid as the notice published in a local newspaper sufficiently informed affected parties about the rules and their availability for inspection. The Court established that the requirement for publication is satisfied if it allows reasonable diligence for affected persons to be aware of the rules. The appeal was dismissed, affirming the validity of the municipal taxation rules.