In this write up I am advancing my argument about the Unconstitutionality of Chapter XI-B, “Provisions Relating to Local Body Tax” of the Maharashtra Municipal Corporation Act, 1949, which was inserted by Maharashtra Amendment Act of 2009, Section 7, w.e.f. 31.08.2009; and of Section 152B r/w 152P of the Maharashtra Provincial Municipal Corporation Act, 1949; and of Rule 25 of The Maharashtra Municipal Corporation (Local body Tax) Rules, 2010, at the touchstone of Article 14 and 19 of the Constitution of India. BRIEF BACKGROUND 1. Section 127 of the Maharashtra Provincial Municipal Corporation Act of 1949, hereinafter referred to as the “said Act”, gives an option to a Local Body to impose any of the taxes which are enumerated in Sub-section (2) thereof. 2. Initially octroi covered by clause (a) was the one such tax which was optional. By the Maharashtra Act No.3 of 1996, with effect from 31 st August 1995, clause (aa) was introduced in Sub-section (2) of