• Haryana Municipal Corporation (Amendment) Act, 2012 (21 of 2012) S.  87, 97 - Property Tax - Do not find that Section 87 or Section 97 of the Act is either vague or give sweeping powers to the State Government - The conferment of power to notify the rate of tax cannot be said to be arbitrary - It falls within the executive domain of the State Government in terms of the  statute. (182) P.L.R.
  • Haryana Municipal Corporation (Amendment) Act, 2012 (21 of 2012) S.  87(1)(a) - The purpose for which the building is used, the nature of construction etc., has been kept in view while fixing different rates of tax - Even if a particular purpose has not been taken into consideration, it will not vitiate the levy of property tax as the provisions of Section 87(1)(a) are the guidelines which have to be taken into consideration and are directory in nature - In such situation, substantial compliance would satisfy the requirement of the statute. (182) P.L.R.
  • Haryana Municipal Corporation (Amendment) Act, 2012 (21 of 2012) S. 139 - That an appeal under Section 139 of the Act can be entertained only on deposit of amount of tax is harsh and takes away the right of appeal, is not tenable. (182) P.L.R.