Supreme Court · 1999 INSC 205 · Decided 26 April 1999
The Gujarat Agro Industries CO. LTD v. The Municipal Corporation of the City of Ahmedabad and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 205 · [1999] 2 S.C.R. 895
- Case number
- CIVIL APPEAL No. 3012/1980
- Decided
- 26 April 1999
- Bench
- D.P. WADHWA, N. SANTOSH HEGDE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Bombay ProvinCial Municipal Corporation Act, 1949-Section 406 (J!J, 2(c), (e) (Proviso), 408 (1) as applicable to Ahmedabad-Appeal against demand of property tax-Pre-condition to deposit amount of disputed tax or C chargeable tax on the basis of disputed rateable value-Exemption could be granted required to be deposited at the discretion of the Judge-Constitutional validity challenged-Upheld by High Court- on appeal Held, right to appeal being statutory right, it is for the legislature to decide whether to make it subjecf to any condition or not-Provision for D appeal under clause (e) is
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