Supreme Court of India
Yadlapati Venkateswarlu v. State of Andhra Pradesh and Anr.
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From the headnote
Andhra Pradesh Municipalities Act, 1965: Andhra Pradesh (Andhra Areas) District Municipalities Act, 1920-Sections 2( 11), /l6, fi7 and 391-Vijayawada Municipal Council-Assessment and levy of property tax under the old and new Acts-Validity of. Vijayawada Municipality of Andhra Pradesh earlier levied pro perty tax under the Andhra Pradesh (Andhra Areas) District Munici palities Act, 1920. That Acl'was repealed and the new Act known as the Andhra Pradesh Municipalities Act, 1965 came into force on 2.4.1965. c U oder the old act property tax was levied on the basis of gross annual rental
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