Supreme Court of India
M. Ahammedkutty Haji v. Tahsildar, Kozhikode Kerala 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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the foregoing reasons, the appeal deserves to be dismissed and is accordingly dismissed.
Judgment, page 14
From the headnote
Kera/a Building Tax Act, 1975-Sections 6(3) and 15(1)-Building tax levy of-On newly constructed building-Initial assessment by invqking Section 6(3)-'-Subsequent order invoking Section 15(1) for rectification of the previous order-Assessment u/s. 15(/) upheld by the Revenue Authority, Single Judge and Division Bench of High Court-On appeal, held: Since the building in question was new, Section 6(3) could not have been invoked as the same is applicable only in cases covered u/s 5(2),(3) or (4) to a building already in existence-Hence, order invoking Section 15(/) for rectifying the mistake
Authorities it was built on
Where later benches applied it
Of those, 2 mentioned
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