Supreme Court of India
Dmai
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result, this appeal fails and is dismissed but under the facts and circumstances of the case without any order as to costs.
Judgment, page 9
From the headnote
Vijayawada Municipality of Andhra Pradesh earlier levied property tax under the Andhra Pradesh (Andhra Areas) Dis- trict Municipalities Act, 1920. That Act’was repealed and the new Act known as the Andhra Pradesh Municipalities Act, 1965 came into force on 2.4.1965. Under the old act property tax was levied on the basis of gross annual rental value, whereas under section 87 of the new Act the basis of assess- ment in owner occupied building was the capital value there- of to be determined in the prescribed manner.
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