B KRISHNA BHAT vs STATE OF KARNATAKA

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 deficiencies identified in prior judgments regarding the BDA's taxing authority under Section 29 of the Bangalore Development Authority Act. 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 such powers. The Court's holding validated the BDA's tax collections made prior to the amendment, which had been deemed unauthorized by earlier rulings.