Provincial taxes – circumstances and property tax – Imposition of by local bodies in U.P. – U.P. District Boards Act , 1922 – Section 108 and 114 – Absence of adaptations restricting. The provincial Govt. Power to impose the tax – Effect of – Applicability of section 142A of the Govt. of India Act – Decision that the tax could be levied by a Municipality or a Dist Board only to extant permitted by ---and property tax.

Ministry/ Department/ Residency Central Board of Revenue
Branch Income Tax,Part-IV
From Year / Date
(YYYY-MM-DD)
1941
To Year / Date
(YYYY-MM-DD)
1941
Identifier PR_750000050451
File No./Reference No./Sheet No./Folio No. R. Dis. 37(1)- I.T.
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