Supreme Court · 2016 INSC 125 · Decided 3 February 2016
State Trading CORPN. India LTD. v. New Delhi Municipal Council
- Court
- Supreme Court of India
- Citation
- 2016 INSC 125 · [2016] 1 S.C.R. 492
- Case number
- CIVIL APPEAL No. 2772/2009
- Decided
- 3 February 2016
- Bench
- KURIAN JOSEPH, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Rent Control Act
Headnote
New Delhi Municipal Corporation Act. 1994 - s. 63 - Determination of rateable value of lands and buildings assessable to property tax -- Held: The only basis for fixation of rateable value is the annual rent at which the land or building might reasonably be expected year to year. subject to the deductions provided under the Act -· Jn cases of self-occupied building the annual rent would be fixed on the basis of what the landlord might expect to get from hypothetical tenant - Jn cases of sub-let building with the permission of the Govemment, the
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