Supreme Court · 2017 INSC 854 · Decided 5 September 2017

Harbanslal Malhotra & Sons PVT. LTD. v. Kolkata Municipal CORPN. & ANR.

Court
Supreme Court of India
Citation
2017 INSC 854 · [2017] 11 S.C.R. 526
Case number
CIVIL APPEAL No. 3337/2007
Decided
5 September 2017
Bench
R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

F G H [20 l 7] 11 S.C.R. 526 HARBANSLAL MALHOTRA & SONS PVT. LTD. v. KOLKATA MUNICIPAL CORPN. & ANR. (Civil Appeal No. 3337 of2007) SEPTEMBER 05, 2017 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.J Calc1111a A111nicipol Co1yJoration Act, 1980 - ss.174 and 178 Tax on the premises - Annual rn/ue of the premises, for the assessment year (1988-89) (3"' quarrer} as Rs.59.4001- and for the assessment year (1994-95) (3"' quarter) as Rs.4.25,61101- - Aggrieved. appellant (assessee} filed appeals before Tribunal. which upheld the valuation of Rs.59,4001-, however, reduced the

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