Supreme Court · 2016 INSC 590 · Decided 10 August 2016
Municipal Corporation of Delhi v. North Delhi Power LTD. (Now Tata Power Delhi Distribution LTD.) and ANR.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 590 · [2016] 9 S.C.R. 633
- Case number
- CIVIL APPEAL No. 5653/2014
- Decided
- 10 August 2016
- Bench
- ANIL R. DAVE, L. NAGESWARA RAO (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Municipalities - Property tax - Delhi Mw1icipal Corporation Act, 1957 - s.119(1) and ss.114/120(l)(c)/169 - Exemption of government land from property tax - Lm1d in question initially stood transferred to the government then to the Distribution Company as the Holding Company - Ownership, if continued to vest in the government and thus exempted from property tax or in the Distribution Company/Holding Company making them liable to A B c pay tax - Held: Under the scheme contemplated by Delhi Electricity . D Reforms Act and Rules framed therein,
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