CHIEF COMMISSIONER, UNION TERRITORY, CHANDIGARH vs JANGI LAL JAIN & ANR. ETC.

The Supreme Court dismissed the appeals challenging the Punjab and Haryana High Court's ruling that the delegation of power to levy property tax to the Chief Administrator of Chandigarh was excessive. The Court noted that subsequent amendments, particularly the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994, had rendered the earlier provisions ineffective, making the High Court's decision academic. The Court held that since the Chief Administrator no longer had the power to levy property tax, it was unnecessary to address the legal questions raised by the appeals.