AHMEDABAD URBAN DEVELOPMENT AUTHORITY vs SHARAD KUMAR JAYANTIKUMAR PASAWALLA & ORS.

The Supreme Court held that a delegated authority cannot impose a tax or fee without explicit provision in the statute, emphasizing that such powers must be clearly defined and cannot be implied. The Court dismissed the appeal of the Urban Development Authority, ruling that the imposition of a betterment fee or development fee was unauthorized as there was no specific legislative provision allowing for such fees under the Gujarat Town Planning and Urban Development Act, 1976. The judgment reinforced the principle that fiscal powers must be exercised strictly within the limits of the authority granted by law.