Supreme Court · 1977 INSC 164 · Decided 9 August 1977

New Delhi Municipal Committee v. Life Insurance Corporation of India

Court
Supreme Court of India
Citation
1977 INSC 164 · [1978] 1 S.C.R. 279
Case number
CIVIL APPEAL No. 289/1974
Decided
9 August 1977
Bench
Y.V. CHANDRACHUD, P.S. KAILASAM (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

-.- • NEW DELHI MUNICIPAL COMMITTEE v. LIFE INSURANCE CORPORATION OF INDIA August 9, 1977 \ (Y. V. CHANDRACHUD AND P. S. KAILASAM, JJ.J 279 Punjab Municipal Act, 1911--Ss. 66, 67 and 68A scope of-Certain pro­ perty escaped asses.1n1e1U for five years-Power of Afunicfpal Conu11illec to for revision of the valuation and assessment of property provides that "subject to such a1nend­ ments as may thereafter be duly made the tax so assessed shall be deemed to be the tax for the year con1mencing on the first day of January or first day of C April next ensuing as the

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