Supreme Court of India

Food Corporation of India v. Brihanmumbai Mahanagar Palika & Ors.

Neutral citation
Bench Ashok Bhushan and M. R. Shah JJ.
Decided 19 March 2020

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

Held as under: 1107 “The question that arises before us is: If the property of the Corporation is property of the Union of India and, thus, exempt from taxation, imposed by the State or any authority within a State.

Judgment, page 32

From the headnote

Constitution of India: Art.285(1) and (2) – Exemption of property of Union from State Taxation – The Government of Bombay acquired certain land for Government of India prior to the year 1964 – Upon completion of the acquisition proceedings, the lands vested in the Government of India and it constructed godowns and silos on the acquired land for storage of food grains and when the FCI came into being in 1965, these godowns alongwith other godowns of the Government were transferred to FCI for the purpose of undertaking the purchase, storage, movement, transport, distribution and sale of food…

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