Supreme Court · 1998 INSC 291 · Decided 5 August 1998
Government Servant Co-Operative House Building Society and Others v. Union of India and Others
- Court
- Supreme Court of India
- Citation
- 1998 INSC 291 · [1998] 3 S.C.R. 996
- Case number
- CIVIL APPEAL No. 8424/1994
- Decided
- 5 August 1998
- Bench
- SUJATA V. MANOHAR, M. SRINIVASAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 245, 246; Rent Control Act
Headnote
Municipalities C Delhi Municipal Corporation Act, 1957, Sec. 116-Property tax- Annual Rateable value-Determination of-Property not controlled by Rent Act-Test of 'reasonably expected rent'-Held, actual annual rent received by landlord in absence of special circumstances, would afford good test to expect from a hypothetical tenant and could be taken as annual rateable value of the property and D the property tax levied thereof cannot be viewed as tax on income-Delhi Rent Control Act, 1958 (as amended in 1988), Sec. 3. Constitution of India, Art. 245&246, List-I, Entry 82,
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