Supreme Court · 2017 INSC 1289 · Decided 9 May 2017
M/S. Lisie Medical Institutions v. The State of Kerala & ORS.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1289 · [2017] 4 S.C.R. 43
- Case number
- CIVIL APPEAL No. 6799/2017
- Decided
- 9 May 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Kera/a Building Tax Act, 197~: s. 3(1) Explanation 1 - interpretation of - Property of the appellant assessed to building tax - Challenged - Single Judge as well as Division Bench of High Court relying .on S. H. Medical Centre Hospital case held that the hospital is not liable to be exempted from H. Medical Centre Hospital case has wrongly interpreted Explanation I to s. 3(1) in not noticing that it contains the word "includes" and not "means" - Matter is therefore referred to Larger Bench. Referring the matter to Larger Bench, the Court > > > HELD: In *S. H.
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