Supreme Court of India
Administrator, Municipal Corporation, Bilaspur v. Dattatraya Dahankar, Advocate and Anr.
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.
4 Supreme Court benches have cited this judgment.
What the Court ordered
In the result we allow the appeal and set aside the impugned judgment of the High Court.
Judgment, page 5
From the headnote
Madhya Pradesh Municipalities Act, 1961 : Section-127A-lmposition of property tax-Aggregation of annual let- ting value of all buildings owned by single individual-To be taken as one unit for purpose of taxation-Exemption provided by sub-section 2 ( b) not available in such cases. On the construction of section 127 of the Madhya Pradesh Munici· palities Act, 1961, relating to imposition of Property Tax, the High Court held that each tenement was to be separately assessed and no tax could be levied for a building with annual letting value of Rs. 1000. The High Court also held that if a person
Where later benches applied it
- 2022 Chhattisgarh State Power Distribution Company Ltd v. Chhattisgarh State Electricity Regulatory Commission and Another
- 2006 Raghunath Rai Bareja and Anr. v. Punjab National Bank and Ors.
- 2001 Ananga Uday Singh Deo v. Ranga Nath Mishra and Ors.
- 1999 Mathuram Agrawal v. State of Madhya Pradesh
Of those, 1 referred to · 3 mentioned
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