that method that each budget would be balanced and that such balance would be attained uniformly by taking away any excess and supplementing any deficit. What section 178(2) required was a uniform structure on the basis of which revenue was to be raised, not identical rates or tariffs. There had in the present case been a uniform basis for charging all municipal imposts throughout the metropolitan area. The challenge based on non-compliance with section 178(2) failed. Secondly, with regard to the alleged non-compliance with item 23(c) of Annexure A to Proclamation 35 of 1995, it was held that there was no ground for suggesting that the levy was not fair and should be set aside on the ground of inequity. It was further held that item 23(c) used a phrase of wide generality to link the contribution to the income, namely "based on." It had not been specified that the levy had to be a fraction or percentage of income, and all that was required was some relationship between contribution and income. The uniform structure referred to above entailed accepting a platform above which a levy would be imposed on a substructure and the common platform above which the levy was payable was a substructure's estimated expenditure. The amount of the levy was also related to the substructure's gross income. The excess of such gross income over and above expenditure constituted the levy. That the levy equalled the surplus did not—and could not in logic—mean that the levy was not related to the gross income; on the contrary, gross income was the very basis for its calculation. It was not correct, as the judgment of Chaskalson P, Goldstone J and O'Regan J had it, that this conclusion entailed reading "gross or rates income" as meaning "net income after allowing for all expenses of the substructure." The contribution was not based on net income; it was indeed the net income based on gross income and expenditure. The levy on each of the substructures was clearly a surplus produced after account had been taken of the expenditure budgeted for by that substructure. That surplus was based on gross income. Accordingly, the levy was clearly based on the gross or rates income of each of the substructures. In the result the appellants' attacks based on the alleged non-compliance with the requirements of section 178(2) of the interim Constitution and item 23(c) of Annexure