Constitution (Seventy‑fourth) Amendment Act, 1992

The Urban Improvement Trust (UIT) of Kota, created under the Rajasthan Urban Improvement Act, 1959, claimed exemption from income tax under Section 10(20) of the Income Tax Act, 1961, asserting that it qualified as a "local authority" within the meaning of clause (iii) of the explanation – i.e., a Municipal Committee. …

The petitioners challenged the constitutional validity of Articles 243‑O(4), 243‑O(6), 243‑T(4) and 243‑T(6) inserted by the 73rd and 74th Amendments, arguing that reservations of chairperson posts and of seats for backward classes in Panchayats and Municipalities violated equality, democracy and the basic structure. T…

The State of Rajasthan issued a notification on 12 August 2014 converting Gram Panchayat Roopbas into a Municipal Board under the Rajasthan Municipalities Act, 2009. The Rajasthan High Court set aside the notification, holding that it was ultra vires because no separate public notification under Article 243Q(2) of the …

The petitioners OCL India Ltd., SAIL and Hindalco challenged the levy of entry tax under the Orissa Entry Tax Act, 1999 (and similar statutes in Uttar Pradesh) on the ground that industrial townships, which had been excluded from municipal limits by notifications under the proviso to Article 243Q, were not "local areas…