Supreme Court · 1969 INSC 108 · Decided 11 April 1969
Assistant Commissioner of Urban Land Tax and Others v. The Buckingham & Carnatic CO. Ltd, ETC.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 108 · [1970] 1 S.C.R. 268
- Case number
- CIVIL APPEAL No. 21/1969
- Decided
- 11 April 1969
- Bench
- M. HIDAYATULLAH, J.C. SHAH, V. RAMASWAMI, G.K. MITTER, A.N. GROVER (5-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19(1)(f)
Headnote
OF URBAN LAND TAX A AND OTHERS v. THE BUCKINGHAM & CARNATIC CO. LID, ETC. April 11, 1969 [M. HIDAYATULLAH, C.1., 1 .. C. SHAH, V. RAMASWAMI, G. K. MITTER AND A. N. GROVER, 11.] Madro.l Urban Lend Tax '4ct 1966-lf violative of Arts. 14 alld 19(1) U) of the restriction. By s. 3 of the Madras Urban Land Tax Act. 1963, a tax was levied on every owner of urban land at the rate of OA% of the average market value of the usban .and os determined under '· 6(2) of the Act The viru of the Act was challenged by a writ petition and the impugned
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