C.G.E.S. vs CALCUTTA MUNICIPAL CORPOARTION .

The Supreme Court examined the validity of provisions under the Calcutta Municipal Corporation Act, 1980, specifically regarding taxation powers on property. The Court held that the State Legislature has the authority to empower local bodies to impose property taxes for civic amenities, and the introduction of a consolidated tax rate, including a surcharge for non-residential properties, is valid. The judgment affirmed the necessity of such taxation to enhance municipal services, thereby upholding the provisions of the Act.