Supreme Court · 2000 INSC 596 · Decided 13 December 2000
Housing and Urban Development Corporation LTD. v. M.C.D and ANR.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 596 · [2000] SUPP. 5 S.C.R. 666
- Case number
- CIVIL APPEAL No. 6645/1999
- Decided
- 13 December 2000
- Bench
- B.N. KIRPAL, U.C. BANERJEE, BRIJESH KUMAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Municipalities: Delhi Municipal Corporation Act, 1957: Ss. 119 and l 20(i)-Property tax-Land belonging to Union of India­ Given to Housing and Urban Development Corporation on l. l l.1990-Lease deed er:ecuted on 4. 7.1997-Municipal Corporation making assessment for D the period 2.7.1990 to and as such exempt from tax by virtue of s. 119(/)-Even uls 120(/) no tax would have been levied on Housing Corporation in respect of the said land prior to the same being let out in 1997-Expression "'any other person" u!s 119(2) would refer only to that person to whom possession uls
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