Supreme Court of India

Indian Red Cross Society v. New Delhi Municipal Committee and Ors.

Neutral citation
Bench Ruma Pal and B.N. Srikrishna JJ.
Decided 28 April 2003

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.

From the headnote

New Delhi Municipal Council Act, 1994; Ss. 60, 61, 62 and 124: Exemption from payment of property tax/house tax-Building-Uses - Seif-occupied by the charitable organisation and a portion given on rent- Committee Granted exemption from payment of property tax for the self occupied portion-Exemption was not allowed for the rented portion as not permissible under the provisions of the Act-Challenge to-Dismissed by the High Court-On appeal, Held: charitable society could claim exemption from payment of property tax as a matter of right provided it fulfils the stipulated conditions-Hence the…

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