MGR INDUSTRIES ASSO. vs STATE OF U P

The Supreme Court upheld the dismissal of the writ petition by the Allahabad High Court, affirming that the Zila Panchayat is entitled to levy taxes on the members of the MGR Industries Association as the area had 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, was misconceived. The appeal was dismissed, confirming the High Court's ruling.