Retrospective tax notices issued under KMC Act was not valid

Indian City Properties Ltd. And Anr. Vs Kolkata Municipal Corporation And Ors. (Calcutta High Court) Conclusion: The constitutional validity of Section 232B and the proviso to Section 180(2) of the Kolkata Municipal Corporation Act, 1980 was upheld while setting aside specific retrospective tax notices issued by the Kolkata Municipal Corporation(KMC) to a property owner as they neither suffer from manifest arbitrariness nor violate Articles 14, 19 or 300A. Held:  Assessee challenged the constitutional validity of Section 232B and the proviso to Section 180(2) of the Kolkata Municipal Corpora...