Supreme Court · 1999 INSC 498 · Decided 28 October 1999
Mathuram Agrawal v. State of Madhya Pradesh
- Court
- Supreme Court of India
- Citation
- 1999 INSC 498 · [1999] SUPP. 4 S.C.R. 195
- Case number
- CIVIL APPEAL No. 1990/1995
- Decided
- 28 October 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, V.N. KHARE, S.S.M. QUADRI, D.P. MOHAPATRA (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Municipalities: MP. Municipalities Act, 1961: Section 127-A(2)(b) proviso. A B c Property tax-Rate of-Annual letting value-Less than Rs. 1800-Not prescribed-Levy of-By aggregating annual letting value of all properties owned by assessee-Permissibility of-Held: Not permissible since such higher than the value of the property itself-Such is not the intention of the legislature in the absence of D a specific provision in the charging Section-Hence, proviso to Section 127- A(2)(b) struck down being ultra vires the charging Section-Thus the High Court erred in confirming the
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