Supreme Court · 2016 INSC 1153 · Decided 16 December 2016
Ahmedabad Municipal Corporation v. GTL Infrastructure LTD. & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 1153 · [2016] 11 S.C.R. 172
- Case number
- CIVIL APPEAL No. 5360/2013
- Decided
- 16 December 2016
- Bench
- RANJAN GOGOI, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265
Headnote
F G H [2016] 11 S.C.R. 172 AHMEDABAD MUNICIPAL CORPORATION v. GTL INFRASTRUCTURE LTD. & ORS. ETC. (Civil Appeal Nos. 5360-5363of2013) DECEMBER 16, 2016 [RANJAN GOGOi AND PRAFULLA C. PANT, JJ.) Gujarat Provincial Municipal Corporations Act, 1949 - ss. 145A, 127(1), 2(5), (30), (34AA) - Levy of tower is vested in the State Legislature under Entry 49 of List II of the Seventh Schedule - Tax would be payable by the occupier and not the owner of the land and building - Gujarat Local Authorities Laws (Amendment) Act, 2011 - s. 145A - Gujarat Municipalities Act, 1963 - Gujarat Panchayats
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