the issue related to the power of the municipality to levy “any other tax to the nature and object of which the approval of the Governor-in-Council shall have been obtained prior to the selection contemplated”. The delegated legislation was upheld on the ground 21 (1955) 1 SCR 290. 22 (1955) 1 SCR 380. 23 AIR 1959 SC 586. Civil Appeal No. 7708 of 2014 & Ors. Page 13 of 17that municipality was authorised by the principal enactment to impose the tax. The enactment defined the obligations and functions cast upon the municipality. The taxes could only be levied for implementing those specific purposes and not for any other purpose. Further, the section in the enactment laid down the procedure that the municipality had to follow for imposing the tax. Thus, the legislature had not abdicated its function in favour of the municipality. Same is true in the present case. 28. In Birla Cotton 7J (supra), the assessee had challenged a resolution passed by the municipal corporation to levy three