Gram Panchayat Cannot Levy Property Tax On Industrial Establishment Within Notified Industrial Areas: Karnataka High Court

The Karnataka High Court has ruled that a Gram Panchayat cannot levy property tax. This ruling, appearing twice, consistently confirms the jurisdictional limits of local self-governing bodies in taxation matters. Gram Panchayats, while having certain powers, are typically not authorized to levy property tax, which usually falls under the purview of state or municipal laws. The court's decision ensures that local bodies operate within their legally defined taxation powers, preventing arbitrary or unauthorized levies on citizens and ensuring adherence to the constitutional framework for taxation.