DMAI vs

The Supreme Court upheld the validity of G.O.Ms. No. 255 dated 15.6.73, which directed the Vijayawada Municipal Council to levy property tax under the old Act, despite previous directives to levy under the new Andhra Pradesh Municipalities Act, 1965. The Court ruled that the State's power to tax is constitutionally derived and can be delegated to municipalities, which must comply with legislative directives. The Court affirmed that the High Court's dismissal of the writ petitions was correct, as the actions taken were validated by Section 4(1) of the Andhra Pradesh Municipalities (Fourth Amendment) Act, 1975.