Supreme Court · 2002 INSC 244 · Decided 29 April 2002
Tata Iron and Steel CO. LTD. and ORS. v. State of West Bengal
- Court
- Supreme Court of India
- Citation
- 2002 INSC 244 · [2002] 3 S.C.R. 591
- Case number
- CIVIL APPEAL No. 4464/1995
- Decided
- 29 April 2002
- Bench
- S. RAJENDRA BABU, DORAISWAMY RAJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
B , West Bengal Multi-Storeyed Buildings Tax Act, 1979-Sections 2(j) and 3-Tax-levy of on multi-storeyed buildings-Plea that the same is discriminatory because of want of nexus between nature of levy and c classification of the building under the Act-Held, levy of tax justified and is not Building Tax Act, 1975 was held to be ultra vires, West Bengal Multi Storeyed Building Tax Act, 1979 was -- enacted effecting several changes in the 1975 Act. Definition of 'owner' and D Section 3 were altered. ' Appellants challenged the validity of the 1979 Act contending that > since
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