Supreme Court of India

Food Corporation of India v. Brihanmumbai Mahanagar Palika & Ors.

Neutral citation
Reported as [2020] 4 S.C.R. 1075
Bench Ashok Bhushan and M. R. Shah JJ.
Decided 19 March 2020

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

Held as under: 1107 “The question that arises before us is: If the property of the Corporation is property of the Union of India and, thus, exempt from taxation, imposed by the State or any authority within a State.

Judgment, page 32

From the headnote

Constitution of India: Art.285(1) and (2) – Exempti on of property of Union from State Taxation – The Governm ent of Bombay acquired certain land for Government of Indi a prior to the year 1964 – Upon completion of the acquisition p roceedings, the lands vested in the Government of India and it constructed godowns and silos on the acquired land for storage of food grains and when the FCI came into being in 1965, these god owns alongwith other godowns of the Government were tran sferred to FCI for the purpose of undertaking the purchase, st orage, movement, transport, distribution and sale of

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