Supreme Court of India

State Trading Corpn. India Ltd. v. New Delhi Municipal Council

Neutral citation
Reported as [2016] 1 S.C.R. 492
Bench Kurian Joseph and Rohinton Fali Nariman JJ.
Decided 3 February 2016

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.

From the headnote

New Delhi Municipal Corporation Act. 1994 - s. 63 - Determination of rateable value of lands and buildings assessable to property tax -- Held: The only basis for fixation of rateable value is the annual rent at which the land or building might reasonably be expected to be let from year to year. subject to the deductions provided under the Act -· Jn cases of self-occupied building the annual rent would be fixed on the basis of what the landlord might expect to get from hypothetical tenant - Jn cases of sub-let building with the permission of the Govemment, the rateable value has to be fixed

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