Property tax Archives

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