Supreme Court · 2022 INSC 1224 · Decided 24 November 2022
Parivar Seva Sanstha v. Ahmedabad Municipal Corporation
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1224 · [2022] 18 S.C.R. 648
- Case number
- CIVIL APPEAL No. 2773/2012
- Decided
- 24 November 2022
- Bench
- SANJIV KHANNA, J.K. MAHESHWARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Gujarat Provincial Municipal Corporations Act, 1949: s. 129, 141AA, 132(1)(b) - Imposition of property tax - Power of Municipal Corporation - Appellants, charitable trusts, running clinics/hospitals seeking exemption from levy of general tax in terms of clause s. 132, in cases where the Corporation has exercised the option to levy property tax on carpet area method u/s.141AA; and challenging r. 8B(4)(i) on the ground that it is unconstitutional, illegal and arbitrary as it violates the principle of equality enshrined u/Art. 14 - Held: ss. 129 to
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