Supreme Court · 1976 INSC 189 · Decided 23 August 1976
Tata Engineering & Locomotive Company LTD. v. Gram Panchayat Pimpri Waghere
- Court
- Supreme Court of India
- Citation
- 1976 INSC 189 · [1977] 1 S.C.R. 306
- Case number
- CIVIL APPEAL No. 2238/1969
- Decided
- 23 August 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Bombay Village Panchayat Act (Bom. 6 of 1933), s. 89-'House' if includes 'building'. Interpretation of statutes-Ru/es as an aid-Use of Statement of objects \ and reasons. \_ The respondent is a village Panchayat constituted under the Bornb~y Village Panchayat Act, 1933. The Act initially empowered on houses and lands as one of the ta·xes enumerated in s. 89 (2). In 1939, the section ·was amended and s. 89 (1) made it obligatory pn Panchayats to levy tax on houses and iands. The amending Act of 1947 provided that eve1y panchayat sha·ll levy a tax upon the owners or
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