Canara Bank and anr. Vs. Municipal Corporation of Ahmedabad - Court Judgment

SooperKanoon Citationsooperkanoon.com/671344
SubjectMunicipal Tax
CourtSupreme Court of India
Decided OnFeb-14-1995
Case NumberCivil Appeals Nos. 9289-90 of 1994
Judge Kuldip Singh and; N. Venkatachala, JJ.
Reported in(1996)7SCC298
ActsProvincial Municipal Corporation Act 1949 (59 of 1949) (as applicable in Gujarat) - Sections 2(1-A) and 129(c)
AppellantCanara Bank and anr.
RespondentMunicipal Corporation of Ahmedabad
Excerpt:
- [ kuldip singh and; n. venkatachala, jj.] -- municipalities — property tax — rateable value of rented premises — computation of — municipal tax paid directly by the tenant rightly held by the high court to be includible in annual letting value for computing the rateable value of the rented premises -- the corporation contended to the contrary. the full bench of the high court rejected the contention of the appellants and accepted the contention of the corporation.kuldip singh and; n. venkatachala, jj.1. the question before the full bench of the gujarat high court was whether municipal tax paid directly by the tenant to the corporation can be included in the annual letting value as defined by section 2(1-a) of the bombay provincial municipal corporation act, 1949 for the purpose of computing gross rateable value of the rented premises for the purpose of levying property tax by the corporation under the act. the appellants' contention was that such directly paid tax by the tenant could not be taken into consideration to swell the annual letting value for the purpose of the property tax. the corporation contended to the contrary. the full bench of the high court rejected the contention of the appellants and accepted the contention of the corporation. we have been taken through the judgment of the high court. we see no infirmity in the same. we agree with the reasoning and the conclusions reached therein. the appeals are dismissed with no costs.
Judgment:

Kuldip Singh and; N. Venkatachala, JJ.

1. The question before the Full Bench of the Gujarat High Court was whether municipal tax paid directly by the tenant to the Corporation can be included in the annual letting value as defined by Section 2(1-A) of the Bombay Provincial Municipal Corporation Act, 1949 for the purpose of computing gross rateable value of the rented premises for the purpose of levying property tax by the Corporation under the Act. The appellants' contention was that such directly paid tax by the tenant could not be taken into consideration to swell the annual letting value for the purpose of the property tax. The Corporation contended to the contrary. The Full Bench of the High Court rejected the contention of the appellants and accepted the contention of the Corporation. We have been taken through the judgment of the High Court. We see no infirmity in the same. We agree with the reasoning and the conclusions reached therein. The appeals are dismissed with no costs.