Case Law Details
Case Name : CIT Vs Rajkot Municipal Corporation (High Court of Gujarat)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Municipal Corporation has to carry out certain functions of obligatory and some of discretionary character. In carrying out such functions, it has powers granted under the Act. It can generate revenue and apply the same for the purpose of carrying out its functions. Section 386 of the GPMC Act, in particular, authorises the Municipal Corporation to issue licences, permissions and to charge such fees as may be sanctioned by the Corporation.
The activity of the Corporation of granting licences for putting up hoardings in its property and also for granting licences to private property owners to p...
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