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Karnataka High Court Dismisses Writ Petition Challenging Municipal Advertisement Tax Under Section 134, KMC Act, 1976. Holds That GST Does Not Bar Levy as Advertisement Tax Is a Fee for License, Distinct From Tax on Services.

A registered association of advertising agencies and its members, engaged in the business of advertisement on hoardings licensed by the Hubballi Dharw...

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Bombay High Court at Goa Allows Writ Petitions Challenging Property Tax Reassessment by Municipal Council. Held that the Municipal Council lacked jurisdiction to reassess property tax without prior notice and hearing, violating principles of natural justice under the Goa Municipalities Act, 1968.

The case involves a batch of writ petitions filed by residents of Curchorem, Goa, challenging the reassessment of property tax by the Curchorem-Cacora...

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High Court of Bombay at Goa Adjudicates Tax Appeals on Wealth Tax Assessment of Coastal Property. Interpretation of Section 2(ea)(v) of the Wealth Tax Act, 1957, Regarding Exclusion of Non-Buildable Land Under CRZ Regulations.

The appeals arose from a common order dated 13 February 2004 of the Income Tax Appellate Tribunal, Panaji, concerning wealth tax assessments of severa...

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Bombay High Court Adjudicates on Maintainability of Civil Suit in Municipal Taxation Matter amid Section 406 Appeal Mechanism. Jurisdictional Dispute over Exemption Claim for Charitable Use under Maharashtra Municipal Corporations Act, 1949.

The case involved a dispute over municipal tax levied on a building owned by a public trust. The trust, Akola Gujrati Samaj, claimed exemption from ta...

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Bombay High Court Allows Petition in Local Body Tax Dispute — 'Disputed Tax' Under Section 406(8) of Maharashtra Municipal Corporation Act Does Not Include Interest or Penalty. Pre-deposit condition for appeal satisfied by depositing only the tax amount, not interest or penalty.

The petitioner, Wintry Engineering And Chemicals Private Limited, challenged an order dated 22 February 2024 passed by the Commissioner of Local Body ...

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Bombay High Court Dismisses Petition Challenging Gram Panchayat's Resolution for Property Tax on Capital Value. Gram Panchayat has power to levy property tax on capital value of lands/buildings under Rule 7 of Maharashtra Village Panchayats Taxes and Fees Rules, 1960.

The petitioner, a resident of village Silewada, challenged Resolution No. 6 dated 30th July 1994 passed by the Gram Panchayat, Silewada, whereby the G...

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Supreme Court Allows FCI Appeal in Property Tax Exemption Case — Holds That Occupier of Central Government Property Is Not Liable Under Article 285(1) When Ownership Vests in Union. Bombay High Court Erred in Relying on Section 146 of MMC Act Without Considering Ownership Status.

The Supreme Court allowed the appeals filed by the Food Corporation of India (FCI) against the judgment of the Bombay High Court dated 05.05.2016 and ...