Supreme Court of India

Mathuram Agrawal v. State of Madhya Pradesh

Neutral citation

Reported as [1999] SUPP. 4 S.C.R. 195

Bench S.P. Bharucha, B.N. Kirpal, V.N. Khare, Syed Shah Mohammed Quadri and D.P. Mohapatra JJ.

Decided 28 October 1999

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.

16 Supreme Court benches have cited this judgment.

From the headnote

Municipalities: MP. Municipalities Act, 1961: Section 127- (2)(b) proviso. c Property tax-Rate of-Annual letting value-Less than Rs. 1800-Not prescribed-Levy of-By aggregating annual letting value of all properties owned by assessee-Permissibility of-Held: Not permissible since such aggregating may result at a figure which is higher than the value of the property itself-Such is not the intention of the legislature in the absence of a specific provision in the charging Section-Hence, proviso to Section 127- (2)(b) struck down being ultra vires the charging Section-Thus the High Court erred in

Authorities it was built on

1991 Administrator, Municipal Corporation, Bilaspur v. Dattatraya Dahankar, Advocate and Anr. cited by 4

Where later benches applied it

2017 State of Kerala and Others v. Fr. William Fernandez Etc. Etc. relied on
2015 Commissioner, Central Excise & Customs, Kerala v. M/s Larsen & Toubro Ltd. relied on
2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director followed
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2023 Hewlett Packard India Sales Pvt. Ltd. (now Hp India Sales Pvt. Ltd.) v. Commissioner of Customs (import), Nhava Sheva referred to
2023 K.L. Swamy v. The Commissioner of Income Tax & Anr. referred to
2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors. referred to
2018 Union of India & Anr. v. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. referred to
2015 S.E.B.I. v. Alliance Finstock Ltd. & Ors. Etc. Etc. referred to
2011 Commissioner of Central Excise, Chandigarh v. M/s. Doaba Steel Rolling Mills. referred to
2023 Commr. of Cen. Exc. Ahmedabad v. M/s Urmin Products P. Ltd. and Others mentioned
2012 Vodafone International Holdings B.V. v. Union of India & Anr. mentioned
2004 Commissioner of Central Excise, Pondicherry v. M/s. Acer India Ltd. mentioned
2004 Indian Banks' Association, Bombay and Ors. v. M/s. Devkala Consultancy Service and Ors. mentioned
2003 Union of India and Anr. v. Azadi Bachao Andolan and Anr. mentioned
2024 Life Insurance Corporation of India v. The State of Rajasthan and Ors. distinguished

Of those, 2 relied on · 1 followed · 1 distinguished · 7 referred to · 5 mentioned

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