State of Maharashtra Vs. New Delhi Municipal Commitiee

State of Maharashtra vs New Delhi Municipal Commitiee

Type Court Judgment Court Delhi Decided Feb 11, 1987

~2 min read

https://sooperkanoon.com/case/691976

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/691976
Court: Delhi High Court
Judge: Sunanda Bhandare, J.
Decided On: Feb 11, 1987
Case Number: Civil Writ Petition No. 227 of 1974
Subject: Municipal Tax

Case Summary

AI-generated summary - not the official court judgment text.

The case debated on whether the levy of property tax on the State Government was exempted under the Constitution of India - It was ruled that levy of property tax under Punjab Municipal Act, 1911, on the property owned by the State Government, would be a tax of the Union and thereforee, the tax would be exempt with ...

Key legal issue: Municipal Tax
Acts & sections: Constitution of India - Article 226

Parties & Advocates

Appellant / Petitioner

State of Maharashtra

Advocate Y.R. Sharma and; R.K. Agarwal, Advs

Respondent

New Delhi Municipal Commitiee

Legal References

Acts: Constitution of India - Article 226
Cases Referred: New Delhi Municipal Committee v. The State of Andhra Pradesh
Reported In: 31(1987)DLT345

Excerpt

the case debated on whether the levy of property tax on the state government was exempted under the constitution of india - it was ruled that levy of property tax under punjab municipal act, 1911, on the property owned by the state government, would be a tax of the union and thereforee, the tax would be exempt with respect to article 289 of the constitution - .....that the property of the state government was exempt under article 289(1) of the constitution of india from house-tax livable under the municipal act, 1911 as applicable to union territory of delhi. (3) the point in question is covered by the division bench judgment of this court in new delhi municipal committee v. the state of andhra pradesh & others. 1975 m.c.c. 616 wherein relying on the judgment of the supreme court in re: the bill to amend s.20 of the sea customs act, 1878 and s. 3 of the central excise & salt act, 1944. : [1964]3scr787 it has been held that the property tax levied by the committee under the punjab municipal act as applicable to the union territory of delhi would be a part of union taxation and the property of the state government would, thereforee, be exempt from such taxation by virtue of the provisions of article 289(1) of the constitution of india. (4) learned counsel for the respondent however states that the judgment of the division bench of this court in the case of new delhi municipal committee (supra) is under challenge in the supreme court and the supreme court has permitted the respondent-committee to assess the properties but restrained it from recovering tax and the petition is still pending in the supreme court. in any event, i am bound by the division bench judgment of this court in new delhi municipal committee's case (supra) and the impugned notices and resolutions have to be held to be against authority of law. (5) in the result the petition is allowed. the impugned notices dated 4th january 1972, 8th january 1973 and resolutions dated 18th march 1972 and 1st march 1973 in respect of unit no 8, block a of state emporia building at irwin road, new delhi are set aside. there will be no order as to costs.

Full Judgment

Sunanda Bhandare, J.

(1) This petition under Articles 226 and 227 of the Constitution of India is directed against the notices dated 4th January 1972, 8th January 1973 and resolutions dated 18th March 1972 and 1st March 1973 leving property tax for the assessment year 1972-1973 in respect of building owned by the State of Maharashtra.

(2) The petitioner has challenged the notices and the resolutions mainly on the ground that the property of the State Government was exempt under Article 289(1) of the Constitution of India from house-tax livable under the Municipal Act, 1911 as applicable to Union Territory of Delhi.

(3) The point in question is covered by the Division Bench judgment of this Court in New Delhi Municipal Committee v. The State of Andhra Pradesh & Others. 1975 M.C.C. 616 wherein relying on the judgment of the Supreme Court in Re: The Bill to Amend S.20 of the Sea Customs Act, 1878 and S. 3 of the Central Excise & Salt Act, 1944. : [1964]3SCR787 it has been held that the property tax levied by the committee under the Punjab Municipal Act as applicable to the Union Territory of Delhi would be a part of Union Taxation and the property of the State Government would, thereforee, be exempt from such taxation by virtue of the provisions of Article 289(1) of the Constitution of India.

(4) Learned counsel for the respondent however states that the judgment of the Division Bench of this court in the case of New Delhi Municipal Committee (supra) is under challenge in the Supreme Court and the Supreme Court has permitted the respondent-committee to assess the properties but restrained it from recovering tax and the petition is still pending in the Supreme Court. In any event, I am bound by the Division Bench judgment of this Court in New Delhi Municipal Committee's case (supra) and the impugned notices and resolutions have to be held to be against authority of law.

(5) In the result the petition is allowed. The impugned notices dated 4th January 1972, 8th January 1973 and resolutions dated 18th March 1972 and 1st March 1973 in respect of Unit no 8, Block A of State Emporia Building at Irwin Road, New Delhi are set aside. There will be no order as to costs.

Same Court & Year Delhi · 1987 Same Parties State of Maharashtra vs New Delhi Municipal Commitiee Same Subject Municipal Tax Same Judge Sunanda Bhandare, J. Acts & Sections Constitution of India - Article 226

Municipal Tax