Supreme Court of India
Municipal Board, Saharanpur v. Shahdara (delhi) Saharanpur Light Rail Co. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the aforesaid provision, therefore, it has to be held that the H 128 SUPREME COURT REPORTS (1998] SUPP. 3 S.C.R. A appellant Board, subject to special orders of the State Government, is entitled to impose tax on the annual value of buildings or lands or of both.
Judgment, page 8
From the headnote
U.P. Municipalities Act, I 9 I 6: Ss.2(2), 2(5), 128(1) (i), 129, Explanation (a) and S.140(1) (a)- House tax and water tax-Several buildings situated in a complex having "common compound"-Heldfor the purpose of water tax the term "common compound" as found in S. I 29-Explanation (a) would cover all buildings and the water stand pipe being within the prescribed distance from the "common compound", the entire complex would be treated as one unit-As regards house tax, all the buildings situated alongwith their appurtenant land in one "common compound" cannot be treated as one unit for imposing…
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