Supreme Court · 1967 INSC 250 · Decided 31 October 1967

Municipal Corporation, Indore v. Rai Bahadur Seth Hiralal & Others

Court
Supreme Court of India
Citation
1967 INSC 250 · [1968] 2 S.C.R. 125
Case number
CIVIL APPEAL No. 141/1965
Decided
31 October 1967
Bench
J.C. SHAH, S.M. SIKRI, J.M. SHELAT (3-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

Madhya B11arGt Municipalities· Act (Act 1 of 1954) repealing !1tdorc City Mt1nicipa/ Act 4 of 1909-S. 79 of nel\-' Act pcrn1ittin;: an .• assess­ ment lisfi for taxes on houses and lands heing prepared once in 4 years­ As1·es.nne11t list under ohf Act nature of houses (S undt•r nld Act-New Act requiring tax to he levied on net vtilue after .gi\-·ing statutory allowance of 1017-b-S., 2(c) ho\v far saves old basis of taxation. - The Madhya Bharat Municipalities Act 1954 came into forCL' on January 26, 1954. The Indore City Municipal

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