Supreme Court · 1997 INSC 244 · Decided 10 March 1997
Municipal Corporation of Delhi and ANR. v. Shri Naresh Kumar and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 244 · [1997] 2 S.C.R. 869
- Case number
- CIVIL APPEAL No. 1834/1997
- Decided
- 10 March 1997
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Delhi Municipal Corporation Act, 1957: Section 115 ( 4) ( c ). Expression "Dwelling houses"-Scope of-General Tax-Levy of-Held : Dwelling houses siruated on, o-.er or in the midst of agricultural C lands, not exempt from general t~17iat such dwelling house was occupied only occasionally 'Dwelling houses ''-Treatment of land adjacent to-As integral part thereof-For levy of general tax-Held : Such appurtenant land as was D necessary for proper and convenient enjoyment of the dwelling house should be so treated--The extent of such appurtenant land is a question of fact to be
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