Supreme Court of India

The Commissioner v. Griha Yajamanula Samkhya and Ors.

Neutral citation
Reported as [2001] 3 S.C.R. 392
Bench S.P. Bharucha, D.P. Mohapatra and S.N. Phukan JJ.
Decided 2 May 2001

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

We hold that proviso (aa) means what it says and has to be applied and followed in the cases covered by it.

Judgment, page 15

From the headnote

Municipalities: Hyderabad Municipal Corporation Act, 1955-Section 212-Rateable value, Annual rental value-Determination of for the purpose of property tax-Need not be the fair rent determined under the Rent Control Act. Sections 213, 220 and 223-Determination of property tax­ Commissioner s power of-Advice of the District Level Advisory Committee constituted by the Government-Held, not binding on the Commissioner­ Hyderabad Municipal Corporation Rules-Rule 7. Several Writ Petitions were filed in the High Court of Andhra Pradesh challenging the assessment of property tax of the buildings

Where later benches applied it

Of those, 1 referred to

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