Supreme Court · 1969 INSC 122 · Decided 25 April 1969
Suri Prithvi Cotton Mills LTD. & ANR. v. Broach Borough Municipality & ORS.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 122 · [1970] 1 S.C.R. 388
- Case number
- CIVIL APPEAL No. 2197/1966
- Decided
- 25 April 1969
- Bench
- M. HIDAYATULLAH, J.M. SHELAT, VISHISHTHA BHARGAVA, K.S. HEGDE, A.N. GROVER (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Bombay M1u1icipal Boroughs A.cl, 1925, s. 13-Uvy of 'rare' on tax and buildings-'Rate' held not to include tax on capital value or percen. rage of cpi1al value-Defect Sought IO be removed by Gujarar Imposition of Taxes by Municipalities (Validation) Act, 1963-Enacrmenr of s. 99 of give power to municipalities to levy tax on capital value or percentage of capital value of lands and buildingt­ Powor of Stare ugislature undtr item 49 List II of Seventh Schedt 'e ro Constitution levy tax on capital value of buildings-Elficacy of V tu .. !e.. •ing Act-Principles on
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