Supreme Court · 1968 INSC 71 · Decided 20 March 1968
Godhra Borough Municipality v. Godhra Electricity CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 71 · [1968] 3 S.C.R. 481
- Case number
- CIVIL APPEAL No. 631/1965
- Decided
- 20 March 1968
- Bench
- J.C. SHAH, G.K. MITTER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
The Bombay Municipal Boroughs Act, 1925, s. 13-Rules 4 and 5- 'Rate' /eviable 11nder s. 13 on lands and buildings-Certain lands and buildings to be taxed under r. 4(1) on capital basis-Method of evaJUQo tion of capital value-E'nglish. laW relating to 'rates'. relevance . of-Con· tractors' 'reliable data' for purpose of r, S. Unde'r s. 73 of the Bombay Municipal Boroughs Act, 1925 read with rr. 4( 1) and 5 made thereunder a rate on non-residential buildings belong­ ing to factories and mills was leviable on a capital basis, and the capital value for this purpose was to be
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)