Supreme Court · 1978 INSC 52 · Decided 28 February 1978
Shibji Khestshi Thacker v. Commissloners of Dhanbad Municipality and ORS.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 52 · [1978] 3 S.C.R. 404
- Case number
- CIVIL APPEAL No. 1230/1968
- Decided
- 28 February 1978
- Bench
- R.S. SARKARIA, N.L. UNTWALIA, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Bihar and Orissa Municipality Act, 1922, S. 106, construction of, whe1he1 mandatory or directory-Holding excluded from quinquennial revision of ,. assessment, whether previous valuation and assessment lapses. The Commissioner of Dhanbad Municipality, instituted a suit against the appellant for the recovery of holding •.ax tlnd latrine tax, as arrears of Municipal Taxes for the first quarter of 1950-1951 to the third quarter of 1953-54, in respect of a 'holding' owned by them. The Trial Court disnrissed, the suit inter alia on the ground that during a general revi­ sion of
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