THE CANTONMENT BOARD, MATHURA vs KRISHNA BRICKS AND LIME FACTORY

The Supreme Court upheld the Allahabad High Court's decision declaring the notification dated 22.11.1958, which imposed a tax of 0.75 per thousand bricks by the Cantonment Board, as invalid. The Court found that the Board's action violated Section 60 of the Cantonments Act, 1924 and Article 276(2) of the Constitution, which restricts local authorities from imposing taxes on professions, trades, and callings beyond a certain limit. Consequently, the Court affirmed the High Court's ruling that the tax was unlawful.