Supreme Court · 2007 INSC 799 · Decided 1 August 2007
Municipal Commitiee, Patiala v. Model Town Residents ASSON. & ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 799 · [2007] 8 S.C.R. 719
- Case number
- CIVIL APPEAL No. 684/2003
- Decided
- 1 August 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 226; Registration Act; Land Acquisition Act Section 23; Rent Control Act
Headnote
B ~ Punjab Municipal Act, 191/ as amended by Act I/ of 1994; Ss. 3(1), 3(8aa) and 68/Land Acquisition Act, 1894; S.23/Registration Act, 19081 Constitution of India, 1950; Articles 14 and 226: c Levy of house-tax-Amendment made in Section 3 of the Act-As per amended provisions, house-tax leviable by the owner and the tenant and market value of the property could be determined without providing any guidelines-Amended provisions of Law-Constitutionality of-Held: 'Rate' in the context of levy of house-tax D means a tax on annual value/rateable value of land/building-Prior to ~------"(
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