Supreme Court of India
Municipal Commitiee, Patiala v. Model Town Residents Asson. & 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.
What the Court ordered
We are of the view that the Legislature has given a great amount of leeway in the matter of taxation.
Judgment, page 14
From the headnote
Punjab Municipal Act, 191/ as amended by Act I/ of 1994; Ss. 3(1), 3(8aa) and 68/Land Acquisition Act, 1894; S.23/Registration Act, 19081 Constitution of India, 1950; Articles 14 and 226: c Levy of house-tax-Amendment made in Section 3 of the Act-As per amended provisions, house-tax leviable at different rates on the same property when used by the owner and the tenant and market value of the property could be determined without providing any guidelines-Amended provisions of Law-Constitutionality of-Held: 'Rate' in the context of levy of house-tax means a tax on annual value/rateable value of
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