Supreme Court · 1998 INSC 163 · Decided 30 March 1998

East India Commercial CO. PVT.LTD. ETC. v. Corporation of Calcutta

Court
Supreme Court of India
Citation
1998 INSC 163 · [1998] 2 S.C.R. 543
Case number
CIVIL APPEAL No. 3096/1982
Decided
30 March 1998
Bench
A.S. ANAND, B.N. KIRPAL (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

Municipalities-Calcutta Municipal Act, 195 I-Section 168-Property Tax-Assessment-Determination of Annual Value of the building-Prov1:sions A B of Municipal Act have to be read alongwith Rent Restriction Act for determination of fair rent or standard rent-Ratable value cannot be more C than fair or determination or contains a non-obstante clause-Section I 68 of Calcutta Municipal Act does not contain any such provision or non-obstante clause-­ Held, for fixation of a1111ual value, fair rent determinable under Section 8(/)(d) of West Bengal Premises Tenancy Act, to be taken into

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