Supreme Court · 1998 INSC 442 · Decided 24 November 1998
Municipal Board, Saharanpur v. Imperial Tobacco of India LTD .
- Court
- Supreme Court of India
- Citation
- 1998 INSC 442 · [1998] SUPP. 3 S.C.R. 87
- Case number
- CIVIL APPEAL No. 1218/1976
- Decided
- 24 November 1998
- Bench
- S.B. MAJMUDAR, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Evidence Act; Constitution Article 226, 227; Limitation Act Section 14
Headnote
B Municipalities : U.P. Municipalities Act, 1916: Sections 129 Explanation (a), 128(1) (x), 2(2) and 2(5). Water tax-levy of-Jn respect of buildings situated C within a "common compound"-At the prescribed radius from nearest public water standpipe-Determination of-Words term '"common compound"- "Compound" means an individual compound forming an adjunct or appendage to the building or a cluster of buildings D for the exclusive use of the occupants-Whereas "common compound" is any land used in common by the occupants of the buildings
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