Bihar Municipal Act, 2007 – Section 431 –Royalty and tax are not one and same. Corporation’s power to charge royalty cannot be interfered with on the ground that the same is not available, either in the Act or in the Regulations concerned, as there is no question of the said ‘royalty’ being a tax. Section 431 of the Act, therefore, would not come into the picture where royalty, that too by way of and under an agreement/understanding is concerned. (Para 24)
Administrative Law -Quoting the wrong provision of law, when the power to do an act otherwise exists, would not invalidate or render illegal the act in question. (Para 29)