Supreme Court of India
Municipal Board, Saharanpur v. Imperial Tobacco of India Ltd.
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1 Supreme Court bench has cited this judgment.
From the headnote
Municipalities : U.P. Municipalities Act, 1916: Sections 129 Explanation (a), 128(1) (x), 2(2) and 2(5). Water tax-levy of-Jn respect of buildings situated within a "common compound"-At the prescribed radius from nearest public water standpipe-Determination of-Words "compound" and "common compound"-Meaning of-Held: The term "compound" is different from the term '"common compound"- "Compound" means an individual compound forming an adjunct or appendage to the building or a cluster of buildings for the exclusive use of the occupants-Whereas "common compound" is any land used in common by the…
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