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Search Results for "municipal property tax"

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High Court

Bombay High Court Dismisses Writ Petition Challenging Pre-deposit Condition for Property Tax Appeal. Condition of Full Tax Deposit Under Section 170(c) of Maharashtra Municipal Councils Act, 1965 Held Valid and Not Unconstitutional.

13 Dec 2017

The petitioners, owners of properties within the jurisdiction of Municipal Councils of Hinganghat, Wardha, and Ballarpur, challenged the constitutiona...

Supreme Court

Supreme Court Allows Municipal Corporation's Appeal in Property Tax Dispute — Civil Suit Barred by Statutory Remedy Under Delhi Municipal Corporation Act, 1957. The Court held that the remedy of appeal to the Municipal Taxation Tribunal under Section 169 is adequate and not onerous, thus excluding civil court jurisdiction.

19 Aug 2019

The case involves an appeal by the South Delhi Municipal Corporation (SDMC) against a Division Bench order of the Delhi High Court that set aside a Si...

Supreme Court

Supreme Court Allows Patna Municipal Corporation's Appeal in Advertisement Royalty Dispute — Distinguishes Royalty from Tax and Upholds Corporation's Power to Charge Royalty Based on Agreement. The Court held that royalty is a contractual consideration, not a tax, and does not require legislative sanction under Article 265 of the Constitution.

17 Oct 2024

The Supreme Court dealt with appeals by the Patna Municipal Corporation against a Division Bench judgment of the Patna High Court which had held that ...

High Court

Bombay High Court Dismisses Writ Petition Challenging Property Tax Levy by Panvel Municipal Corporation on Kharghar Node. Petitioners Lacked Locus Standi and Failed to Exhaust Statutory Remedy of Appeal Under Section 406 of Maharashtra Municipal Corporation Act, 1949.

6 Apr 2023

The petitioners, Kharghar Co-op. Housing Societies Federation and an individual resident, filed a writ petition under Article 226 of the Constitution ...

High Court

High Court of Karnataka Dismisses Writ Petitions Challenging Gram Panchayat's Property Tax Levy on Industrial Units in KIADB Area — Property Tax Under Karnataka Panchayat Raj Act, 1993 Is Valid Despite KIADB Land Ownership.

1 Jul 2025

The judgment involves a batch of writ petitions filed by various industrial units located in the Sompura Industrial Area, developed by the Karnataka I...

Supreme Court

Supreme Court Allows NDMC Appeals in Property Tax Dispute — Upholds Unit Area Method as Valid. The impugned Bye-laws are not ultra vires the NDMC Act, 1994, as they fall within the rule-making power under Section 388 and are consistent with Section 63.

30 Jan 2019

The Supreme Court allowed the appeals filed by the New Delhi Municipal Council (NDMC) against the Delhi High Court judgment dated August 10, 2017, whi...

High Court

Bombay High Court Division Bench Hears Writ Petitions Challenging Municipal Corporation's Power to Regulate Hoardings on Railway Property. Petitions seek declaration that Railway Properties exempt from local authority jurisdiction under Railways Act, 1989.

21 Dec 2017

The Bombay High Court heard a batch of writ petitions filed by the Union of India (Western Railway) and numerous private advertising entities. The pet...

High Court

High Court of Karnataka Dismisses Revision Petition in Property Tax Dispute — Appeal Under Section 113(3) of KMC Act Not Maintainable Against Tax Demand Notice. Court holds that a notice demanding property tax is not a 'decision or order' appealable under Section 113(3) of the Karnataka Municipal Corporations Act, 1976.

15 Jan 2021

The revision petition was filed by the petitioner, Ms. Shobha, against the order dated 17.07.2010 passed in M.A.No.36/2007 by the I-Additional Distric...

High Court

Bombay High Court Allows Appeal in Municipal Tax Assessment Dispute — Rateable Value Fixed Based on Actual Rent Received by Charitable Trust. Court holds that under Section 154 of the Mumbai Municipal Corporation Act, 1888, the Rateable Value of a property must be determined based on the actual rent received, not hypothetical market rent, where the property is let out and the rent is not influenced by any special relationship.

31 Mar 2006

The appellant, Mangaldas N. Verma Charitable Trust, is a public charitable trust registered under the Bombay Public Trust Act, 1950. It owns a godown ...

High Court

Bombay High Court Quashes Order Requiring Individual Flat Owners to Deposit Entire Building's Property Tax for Appeal. Small Causes Court Order Set Aside as Condition of Depositing Tax for Whole Building is Harsh and Inequitable.

14 Jul 2010

The petitioners, owners of five premises in Maker Chamber V, Nariman Point, Mumbai, challenged an order of the Small Causes Court that required them t...

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