Municipality or Panchayat cannot Increase Terminal Tax Rate of transportation of Coal

South Eastern Coalfields Ltd. Vs State of Chhattisgarh (Chhattisgarh High Court) The Municipal Corporation, the Municipal Council or the Nagar Panchayat do not have the power and authority to levy terminal tax on a higher rate than the rates prescribed in the Rules of 1996 framed by the State Government. Variation in the rate of tax can be made only by the State Government in the teeth of the Rules of 1996. The Municipal Corporation or the Municipal Council may have legislative functions, but these local bodies cannot undermine or supersede the Rules framed exercising the statutory legislative...