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Search Results for "municipal property tax"

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High Court

Bombay High Court Dismisses Writ Petition of Skoda Auto India Pvt. Ltd. Challenging Property Tax Levy by Gram Panchayat. Held that property tax is leviable on industrial land within Gram Panchayat limits under Section 124 of the Bombay Village Panchayats Act, 1958, and the revision application under Section 124(6) was not maintainable.

31 Jan 2011

The petitioner, M/s. Skoda Auto India Pvt. Ltd., a company manufacturing automobiles, challenged the property tax demands issued by the Gram Panchayat...

High Court

Bombay High Court Dismisses Appeal by Municipal Corporation in Property Tax Refund Suit Filed by Co-operative Housing Society. Limitation for Refund Claim Runs from Date of Final Assessment Order, Not from Date of Payment, Under Section 23 of Limitation Act, 1963.

30 Nov -0001

The Municipal Corporation of Greater Mumbai (MCGM) appealed against a decree passed by the City Civil Court, Mumbai, in a suit filed by Kalpita Enclav...

Supreme Court

Supreme Court Allows Appeal by Municipal Corporation in Property Tax Dispute — Civil Suit Held Not Maintainable Due to Statutory Bar Under Delhi Municipal Corporation Act, 1957. The Court held that the Act provides a complete machinery for assessment and appeal, impliedly excluding civil court jurisdiction, and the Division Bench erred in remanding the matter without considering the finality clause under Section 171.

19 Aug 2019

The case involves a dispute between the South Delhi Municipal Corporation (SDMC) and M/s Today Homes and Infrastructure Pvt. Ltd. regarding the assess...

Supreme Court

Supreme Court Dismisses Landlord's Appeal Against Composite Assessment Under Bombay Municipal Corporation Act, 1888. Primary Liability for Property Tax on Land and Building Rests on Landlord as Lessor Under Section 146(2).

5 Feb 1969

The appellant, National & Grindlays Bank Ltd., owned a plot of land in the Malad area of Greater Bombay, which it had leased on a monthly basis. The l...

High Court

Bombay High Court Decides Appeal Regarding Retrospective Reassessment of Property Tax Under Mumbai Municipal Corporation Act, 1888. Single Judge had Quashed Orders and Demands Reassessing Rateable Value from 1-4-2000.

27 Mar 2006

The Municipal Corporation of Greater Mumbai issued special notices in 2001 and 2002 reassessing the rateable value of Dalamal Tower Premises Co-operat...

High Court

High Court Issues Mandamus Directing Correction of Property Tax Receipt Name; Condemns Official Inaction and Imposes Costs. Writ Petition Allowed as Respondents Failed to Rectify Mistake Despite Khata Transfer and Repeated Requests, Contravening Institutional Responsibility.

11 Jun 2018

The petitioner, an advocate, purchased a residential property in Bengaluru under a registered sale deed dated 10.10.2013. Subsequently, the khata was ...

High Court

Bombay High Court Hears Revenue's Appeal Against Tribunal's Direction to Use Municipal Rateable Value for Determining Annual Letting Value Under Section 23(1)(a) of Income Tax Act, 1961. The Court Examines Whether Comparable Market Instances or Municipal Valuation Should Prevail When Property Is Not Subject to Rent Control Legislation.

8 Aug 2014

The matter comprised multiple income tax appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging common orders of the...

High Court

Bombay High Court Decides Reference on Difference of Opinion in Municipal Tax Assessment Case. Question of law regarding determination of annual letting value under Section 154 of Mumbai Municipal Corporation Act, 1888 for premises exempt under Maharashtra Rent Control Act, 1999.

11 Sep 2012

This judgment is a reference to a third judge following a difference of opinion in an appeal against a Single Judge's decision in a writ petition conc...

High Court

Bombay High Court Upholds Petitioners' Challenge to Local Body Tax Provisions under Bombay Provincial Municipal Corporations Act. Provisions empowering levy of Local Body Tax in lieu of Octroi held to be within constitutional framework under Part IXA of the Constitution and not violative of municipal autonomy.

1 Oct 2014

The petitioners, unions and associations of employees of various municipal corporations in Maharashtra, filed writ petitions challenging the constitut...

High Court

High Court of Karnataka Considers Writ Petitions Challenging B-Katha and Property Tax Assessment Circular. Court Examines Whether the Circular Dated 25.8.2009 and the Practice of Issuing B-Katha Are Supported by Section 108-A of the Karnataka Municipal Corporations Act, 1976 and the BBMP Property Tax Rules, 2009.

19 Dec 2014

Background: Eighteen individual flat owners and one registered association (Bangalore Kshatriya Komarpanth Samaj) filed writ petitions before the Karn...

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