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Supreme Court of India

Lucknow Nagar Nigam & Others v. Kohli Brothers Colour Lab. Pvt. Ltd. & Others

Neutral citation
Reported as [2024] 2 S.C.R. 847
Bench B.V. Nagarathna and Ujjal Bhuyan JJ.
Decided 22 February 2024

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 hold that the vesting of enemy property in the Custodian does not transfer ownership of such property in the Custodian and by that process in the Union or Central Government, but since the Custodian is only a trustee of the enemy property, the same is liable to tax in accordance with law, including to the appellant herein.

Judgment, page 69

From the headnote

Issue for Consideration 1) Whether statutory vesting of property termed as enemy property under the provisions of the Enemy Property Act, 1968 amounts to expropriation which leads to change of its status inasmuch as its ownership is transferred to the Union of India; 2) If there is a transfer of ownership by its statutory vesting in the Custodian for Enemy Property, whether the Union within the meaning of Article 285 of the Constitution would be entitled to exemption from payment of property or other local taxes to Municipal Corporation under provisions of the UP Municipal Corporation

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