Supreme Court of India

Municipal Corporation of Hyderabad v. Hyderabad Race Club

Neutral citation
Reported as [1987] 1 S.C.R. 195
Bench M.P. Thakkar J.
Decided 11 November 1986

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

We are of the opinion that the user of the premises for the Race Course Club will not constitute occupation or user for a charitable 1' F purpose within the meaning of Section 202( l)(b) and the Race Course· Club will not be.entitled to claim exemption from levy of general tax.

Judgment, page 4

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