Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | New Delhi Municipal Corporation Act. 1994 Determination of rateable value of lands Delhi Municipal Corporation Act. 1994 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Delhi Rent Control Act, 1952 (38 of 1952) New Delhi Municipal Council Act, 1994 (44 of 1994) Punjab Municipal Act, 1911 (3 of 1911) |
Case(s) Referred | Referred Case 0 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | New Dethi Municipal Corporation Act, 1994 — s. 63 - Determination of rateable value of lands and buildings assessuble to property tax -- Held: The only basis for fixation of rateable value is the annual rent at which the land or building might reasonably be expected to be let from year to year, subject to the deductions provided under the Act - In cases of self-occupied building the annual rent would be fixed on the basis of what the landlord might expect to get from hypothetical tenant ~ In cases of sub-let building with the permission of the Government, the rateable value has to be fixed only on the basis of 75% of the rent received from the sub- lessee. New Delhi Municipal Committee Bye-Laws — Bye-law 12 - Reliance on — For calculation of annual rent for the purpose of 5.63 of NDMC Act ~ Permissibility ~ Held: Since there is provision and procedure u/s. 63 of NDMC Act for calculating the annual rent, Bye-laws have not to be relied upon for that purpose - New Delhi Municipal Corporation Act, 1994 ~ s.63. |
Judge | Hon'ble Mr. Justice Kurian Joseph Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2016 INSC 125 |
Petitioner | State Trading Corpn. India Ltd. |
Respondent | New Delhi Municipal Council |
SCR | [2016] 1 S.C.R. 492 |
Judgement Date | 2016-02-03 |
Case Number | 2772 |
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