Supreme Court of India
New Delhi Municipal Committee v. M/s. Gymkhana Club Ltd. and Ors.
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.
From the headnote
t Municipalities : Punjab Municipal Act-Provisions applied to New Delhi Municipal Committee-S.3(1)(c)-House tax-Annual Value-Es- timated market value of the site and land attached to the house or build- ing-Whether to be taken into consideration while determining Annual c Value-Held : Yes.· In this appeal against the Delhi High Court's judgment, the appel- Ian! Committee raised the question as to the inclusion of the value of land in determining the annual value of the buildings for the purpose of assessing house tax. '· Some of the respondents contended that they have only leasehold !-
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