B. Krishna Bhat vs State Of Karnataka & Anr

The Supreme Court upheld the validity of the Bangalore Development Authority (Amendment) Act, 1993, which empowered the BDA to levy property tax, stating that the amendments addressed the earlier judgment's concerns regarding the lack of authority for tax collection. The Court rejected the appellant's claims of excessive delegation and violation of Article 14, affirming that the BDA, as a statutory body, could be entrusted with taxing powers. The Court emphasized that the amendments provided necessary civic amenities and validated prior collections made by the BDA, which were previously deemed unauthorized.