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Supreme Court of India

Parivar Seva Sanstha v. Ahmedabad Municipal Corporation

Neutral citation
Reported as [2022] 18 S.C.R. 648
Bench Sanjiv Khanna and J. K. Maheshwari JJ.
Decided 24 November 2022

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

In view of the aforesaid position, sub-clause (i) to clause (a) to sub-rule (4) of Rule 8B of the Taxation Rules would be applicable and thereby, the designated rate has to be increased by applying the multiplier of 7.0.

Judgment, page 14

From the headnote

Gujarat Provincial Municipal Corporations Act, 1949: s. 129, 141AA, 132(1)(b) – Imposition of property tax – Power o f Municipal Corporation – Appellants, charitable trusts, running clinics/h ospitals seeking exemption from levy of general tax in terms of clause (b) to sub-section (1) of s. 132, in cases where the Corpo ration has exercised the option to levy property tax on carpet area method u/s.141AA; and challenging r. 8B(4)(i) on the groun d that it is unconstitutional, illegal and arbitrary as it violates the p rinciple of equality enshrined u/Art. 14 – Held: ss. 129 to 141A ar e

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