Supreme Court of India
Housing and Urban Development Corporation Ltd. v. M.c.d 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
For the aforesaid reasons, this appeal is allowed and the judgment of the High Court and the order of assessment are set aside.
Judgment, page 4
From the headnote
Municipalities: Delhi Municipal Corporation Act, 1957: Ss. 119 and l 20(i)-Property tax-Land belonging to Union of India Given to Housing and Urban Development Corporation on l. l l.1990-Lease deed er:ecuted on 4. 7.1997-Municipal Corporation making assessment for the period 2.7.1990 to 31.3.1995-Held, land being the property of Union of India and as such exempt from tax by virtue of s. 119(/)-Even uls 120(/) no tax would have been levied on Housing Corporation in respect of the said land prior to the same being let out in 1997-Expression "'any other person" u!s 119(2) would refer only to
Where later benches applied it
Of those, 1 distinguished
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