In Brief
The Supreme Court dismissed an appeal by an industrial association seeking exemption from Zila Panchayat taxation. The Court held that declaration of an area as an industrial development area under the U.P. Industrial Area Development Act, 1976 does not automatically exempt it from Panchayat taxation. Section 12A of the Act provides exemption only when an area is separately 'specified as an industrial township' under Article 243Q(1) proviso of the Constitution through a distinct public notification. Since no such separate notification had been issued, the industrial development area remained subject to local Panchayat taxation.
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