Vidhi Codex

Bare Act

Gujarat The Dhrangadhra Municipality Imposition Of Taxes Validation Act 1977

Tax19774 sections

The Dhrangadhra Municipality (Imposition of Taxes) (Validation) Act, 1977 is a retrospective validating law enacted by the Gujarat State Legislature to protect local municipal revenue collections. It validates all municipal taxes—including octroi—imposed and collected by the Dhrangadhra Municipality between 1st July 1949 and 30th April 1965. By curing procedural flaws, defective bye-laws, lack of prior government sanction, or improper resolution passing during that era, the Act prevents taxpayers from suing for refunds based on technical defects. It also legalizes the recovery of any unpaid tax arrears originating from that historical period.

Start reading →Read full ActSections
  1. 1. Short title
  2. 2. Definitions
  3. 3. Validation of imposition and collection of tax by Dhrangadhra Municipality during specified period
  4. 4. Repeal of Guj. Ord. No. 7 of

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