Supreme Court · 1991 INSC 321 · Decided 5 December 1991
Administrator, Municipal Corporation, Bilaspur v. Dattatraya Dahankar, Advocate and ANR.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 321 · [1991] SUPP. 3 S.C.R. 112
- Case number
- CIVIL APPEAL No. 793/1982
- Decided
- 5 December 1991
- Bench
- K. JAGANNATHA SHETTY, R.M. SAHAI, YOGESHWAR DAYAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F ADMINISTRATOR, MUNICIPAL CORPORATION, BILASPUR v. DATTATRAYA DAHANKAR, ADVOCATE AND ANR. DECEMBER 5, 1991 [K. JAGANNATHA SHETTY, R.M. SARAI AND YOGESHW AR DAY AL, JJ.) Madhya Pradesh Municipalities Act, 1961 : Section-127A-lmposition of property tax-Aggregation of annual let- ting value of all 127 A of the Madhya Pradesh Munici· palities Act, 1961, relating to imposition of Property Tax, the High Court held that each tenement was to be separately assessed and no tax could be levied for a building with annual letting value of Rs. 1000. The High Court also held that if a person
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