Supreme Court of India
M.C.D. & Anr. v. M/s. Mehrasons Jewellers (p) Ltd.
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 opinion that this is a ·correct view of the law.
Judgment, page 34
From the headnote
Delhi Municipal Corporation Act, 1957: s. 116- Determination of ratable value of lands and buildings assessable to properly taxes -Assessment years post 1994 - Municipal Corporation framing its own Bye-Laws of 1994 whereby Delhi Municipal Corporation took upon itself determination of ratable value of lands and buildings according to the principles laid down therein - Determination of annual value - Held: Assessments made after the 1994 bye-laws came into existence, would be governed by these bye- laws alone and the principles laid down in the two Supreme Courl judgments-Balbir Singh's case
Authorities it was built on
- 1996 Delhi Development Authority v. Skipper Construction Company (p) Ltd.
- 1998 Government Servant Co-operative House Building Society and Others v. Union of India and Others
- 1997 Municipal Corporation of Delhi v. Delhi Urban House Owners Welfare Assn.
- 1995 Asstt. Gen. Manager, Central Bank of India Etc. v. Commissioner, Municipal Corporation, Ahmedabad Etc. Etc.
- 1998 East India Commercial Co. Pvt.ltd. Etc. v. Corporation of Calcutta
- 2001 The Commissioner v. Griha Yajamanula Samkhya and Ors.
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