Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Calcutta municipal corporation Act 1980 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Calcutta Municipal Corporation Act, 1980 - ss.174 and 178 Tax on the premises - Annual valuation - Determination of - c Appellant is the owner of' the premises. consisting of ra·a-storey building and some land appurtenant there10 - Assessing Officer determined the annual rn/ue of the premises, for the assessment year (1988-89) (3"' quarrer} as Rs.59.4001- and for the assessment year (1994-95) (3"' quarter) as Rs.4.25,61101- - Aggrieved. appellant (assessee} filed appeals before Tribunal. which upheld the valuation D of Rs.59,4001-, however, reduced the annual i•valuation of Rs. 4, 2 5, 6001- to Rs. 7 5. 4001- in accordance with procedure prescribed in s.174(1) - High Court held that t/1e Tribunal was not right in making an assessment of the premises by clubbing land and building, it should have been done separately }or determining their respective annual value uls. 174(1) and (2) of the Act - On appeal. E held: s.174 deals with two types of assessment .for determining the annual value of land or building - One is in relation to the "land on which the building is built", it is governed by sub-section(/} of s.174 and the other is in relation to the "open land", i.e .. the "land on which no building is built", it is governed by suh-section (2) of F s.174 - In case of s.174(1), the assessing authority is required to take land and building as "single unit" for determination of its gruss annual rent lVhich is reasonable expectorate tu /'etch at the ti111e different method< of assessment, it does not appear logical to clubboth the categories of cases - Tribunal followed proper procedureby applying s.174(1) jiJr determining the gross annual value - Orderof the Tribunal restored. AInterpretation of Statutes - Tax Laws - Held: It is a settledrule of interpretation in relation to tax laws that a machinery Bprovision which enables the assessee to avail of a concession orbenefit conferred by substantive provision in the Act, such provisionsare required to be consented liberally |
Judge | Hon'ble Mr. Justice Abhay Manohar Sapre |
Neutral Citation | 2017 INSC 854 |
Petitioner | Harbanslal Malhotra & Sons Pvt. Ltd. |
Respondent | Kolkata Municipal Corpn. & Anr. |
SCR | [2017] 11 S.C.R. 526 |
Judgement Date | 2017-09-05 |
Case Number | 3337 |
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