Mgr Industries Asso. And Anr vs State Of U P And Ors

The Supreme Court upheld the High Court's dismissal of the appellants' writ petition, affirming that the Zila Panchayat is entitled to levy taxes as the area has not been declared an industrial township under Article 243-Q(1) of the Constitution. The Court clarified that the exemption sought under Section 12-A of the U.P. Industrial Area Development Act, 1976 is misconceived, as no separate notification was issued to constitute a Panchayat for the industrial area. Consequently, the appeal was dismissed, reinforcing the applicability of local taxation laws.