Supreme Court · 1998 INSC 441 · Decided 24 November 1998
Municipal Board, Saharanpur v. Shahdara (Delhi) Saharanpur Light Rail CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 441 · [1998] SUPP. 3 S.C.R. 120
- Case number
- CIVIL APPEAL No. 1219/1976
- Decided
- 24 November 1998
- Bench
- S.B. MAJMUDAR, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
U.P. Municipalities Act, I 9 I 6: Ss.2(2), 2(5), 128(1) (i), 129, Explanation (a) and S.140(1) (a)- C House tax and water tax-Several buildings situated in a complex having "common compound"-Heldfor the purpose of water tax the term "common compound" as found in S. I the prescribed distance from the "common compound", the entire complex would be treated as one unit-As regards house tax, all the buildings situated alongwith their appurtenant D land in one "common compound" cannot be treated as one unit for imposing house tax under S.128(1)
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