Supreme Court · 1995 INSC 302 · Decided 26 April 1995
M/S Hindustan Lever LTD. v. The Municipal Corporation of Greater Bombay and ORS.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 302 · [1995] 3 S.C.R. 807
- Case number
- CIVIL APPEAL No. 2312/1979
- Decided
- 26 April 1995
- Bench
- K. RAMASWAMY, B.L. HANSARIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bombay Municipal Corporation Act, 1888: Sections 146(1) Proviso and 154(2) c Property tax-Building-Rateable value-Detennination of-COst of Air Condition machinery and false ceiling-Held should be excluded while deter' mining rateable value-Embedding of machinery held not a relevant factor while provision. Cost of wooden panition used to divide each floor into parts-Held D rightly included in calculating rateable value. Ground renHnclusion in detennination of rateable value-Held valid. Notional interest on amount deposited by assessee with Corporation for E undertaking constrnction as
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