Supreme Court of India

Calcutta Gujrati Education Society and Anr. v. Calcutta Municipal Corporation and Ors.

Neutral citation

Reported as [2003] SUPP. 2 S.C.R. 915

Bench M.B. Shah and D.M. Dharmadhikari JJ.

Decided 25 August 2003

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.

6 Supreme Court benches have cited this judgment.

What the Court ordered

In the result of the detailed discussion aforesaid, we maintain the judgment of the High Court with the clarification and observations made H above.

Judgment, page 32

From the headnote

Calcutta Municipal Corporation Act, 1980: Section 194 read with section 230 and sections 181, 184, 186- Consolidated rate-Determination of-Process of valuation, assessment, revision or amendment of assessment-Participation of tenants, sub-tenants and occupiers-Held: Tenants, sub-tenants and occupiers share appreciable extent of burden of tax, thus entitled to an opportunity to participate in the process-They are entitled to public and written notices-However non issuance or non-service of notices to persons primarily liable does not invalidate the proceedings unless serious prejudice is

Where later benches applied it

2024 Authorised Officer, Central Bank of India v. Shanmugavelu relied on
2011 Union of India & Ors v. M/s. Ind-swift Laboratories Ltd relied on
2022 Eih Limited v. Nadiavirji referred to
2018 M/s Popat & Kotecha Property & Ors. v. Ashim Kumar Dey referred to
2015 Yogendra Kumar Jaiswal Etc. v. State of Bihar & Ors. referred to
2017 Atma Ram Properties Pvt. Ltd. v. The Oriental Insurance Co. Ltd. not applicable

Of those, 2 relied on · 3 referred to · 1 not applicable

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