UDAY UMESH LALIT, AJAY RASTOGI
Municipal Corporation Of Greater Mumbai – Appellant
Versus
Property Owners’ Association – Respondent
| Table of Content |
|---|
| 1. introduction and updating of the property tax system (Para 3 , 4 , 5 , 6 , 7) |
| 2. procedural guidelines for fixing property tax (Para 8 , 9 , 10) |
| 3. challenges to the validity of the capital value system (Para 13 , 14) |
| 4. court's ruling on the nature of capital value assessment (Para 15 , 36 , 37) |
| 5. final ruling affirming capital value system (Para 41 , 42 , 43) |
Uday Umesh Lalit, CJI.
2. These appeals are challenging the common judgment and order dated 24.4.2019 passed by the Division Bench of the High Court of Judicature at Bombay in Writ Petition No. 2592/2013 and connected matters. Contempt Petition (Civil) No. 38/2021 has been filed against the alleged contemnor for disobedience of orders dated 29.7.2019, 21.10.2019 and 22.11.2019 passed by this Court in the appeal arising out of said SLP(C) No. 17009 of 2019. For the present purposes, said Contempt Petition is segregated with a direction to list the same before an appropriate Court after six weeks.
4. The MMC Act authorizes the Corporation to impose property tax on lands and buildings. Importantly, property tax
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