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Supreme Court of India

Mathuram Agrawal v. State of Madhya Pradesh

Neutral citation
Bench S.P. Bharucha, B.N. Kirpal, V.N. Khare, Syed Shah Mohammed Quadri and D.P. Mohapatra JJ.
Decided 28 October 1999

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.

18 Supreme Court benches have cited this judgment.

From the headnote

Municipalities: MP. Municipalities Act, 1961: Section 127- (2)(b) proviso. c Property tax-Rate of-Annual letting value-Less than Rs. 1800-Not prescribed-Levy of-By aggregating annual letting value of all properties owned by assessee-Permissibility of-Held: Not permissible since such aggregating may result at a figure which is higher than the value of the property itself-Such is not the intention of the legislature in the absence of a specific provision in the charging Section-Hence, proviso to Section 127- (2)(b) struck down being ultra vires the charging Section-Thus the High Court erred in…

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Where later benches applied it

Of those, 2 relied on · 1 followed · 1 distinguished · 7 referred to · 7 mentioned

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