Supreme Court · 1994 INSC 149 · Decided 8 April 1994
New Delhi Municipal Committee v. M/S. Gymkhana Club LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 149 · [1994] 3 S.C.R. 429
- Case number
- CIVIL APPEAL No. 2705/1982
- Decided
- 8 April 1994
- Bench
- B.P. JEEVAN REDDY, B.L. HANSARIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Rent Control Act
Headnote
B t Municipalities : Punjab Municipal Act-Provisions applied to New Delhi Municipal Committee-S.3(1)(c)-House tax-Annual Value-Es- timated market value of the site and land attached to the house or build- ing-Whether to be taken into consideration while determining Annual c Value-Held : raised the question as to the inclusion of the value of land in determining the annual value of the buildings for the purpose of assessing house tax. D '· Some of the respondents contended that they have only leasehold !- interest in the land; that the land cannot be transferred without
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