Property tax Archives

Allahabad High Court grants interim relief to telecom towers; Stays property tax notices issued by Lucknow Municipal Corporation

The outcome of the case will be important and have far reaching effects greatly impacting revenue collection of Municipal Bodies from Telecom Infrastructure Companies. Legally important questions of law including the power to tax Telecommunications Equipment (which falls under Entry 31 the Union List) shall be examined.

Case Briefs High Courts

‘Right to property occupies sacrosanct position’: Delhi HC orders Centre to pay Rs. 1.76 crore for illegal occupation of private property for two decades

“The State, being a constitutional authority and repository of public trust, is duty-bound to protect, rather than transgress, the civil rights of its citizens, including the right to property. The powers of the State are not plenary or absolute but are circumscribed by constitutional and statutory limitations.”

Case Briefs High Courts

‘Board of Councilors have discretion to reduce interest amount’; Calcutta High Court upholds waiver of 50% interest on property tax

The Calcutta High Court did not permit raising the issue of non-service of bills belatedly at the appellate stage to avoid liability of taxpayer.

Case Briefs Supreme Court

Custodian for enemy property in India does not acquire ownership of property, only acts as trustee for management and administration: Supreme Court

Supreme Court directed that any demand for payment of taxes under the UP Municipal Corporation Adhiniyam, 1959 made and thereby paid by the respondent to Municipal Corporation shall not be refunded.

Case Briefs High Courts

State must follow the specific method stipulated in the enactments for determining the value of the property, Madras High Court reiterates

A welfare State has necessarily to balance augmenting of its revenues to provide for sources of funds for welfare measures and other expenses of the State on the one hand and mitigating the hardship of taxes as far as possible to its citizens, on the other.

Case Briefs Supreme Court

Property Tax under MMC Act: Future prospects of land/building not to be considered for determining capital value; Only present physical attributes relevant: SC

Supreme Court: In a case challenging the validity of computation and levy of property tax based on capital value system under the