Property Tax Assessment

Supreme Court clarifies the methodology for property tax calculation based on capital value: Municipal Corporation of Greater Mumbai & Ors. vs. Property Owners’ Association & Ors. (2022) INSC 1181 (07 November 2022)

/ Ajay Rastogi, Constitutional Law, Constitutional Law with Article 14, Constitutional Law with Article 243X, Judges, Mumbai Municipal Corporation Act, 1888, Mumbai Municipal Corporation Act, 1888 with Section 140, Mumbai Municipal Corporation Act, 1888 with Section 154, Property Tax Assessment, Uday Umesh Lalit

LEGAL ISSUE: The core legal issue revolves around the validity of the methodology adopted by the Municipal Corporation of Greater Mumbai for calculating property tax based on the capital value of lands and buildings, and the extent of the rule-making power of the Municipal Commissioner in this regard. CASE TYPE: This case falls under the […]

Supreme Court clarifies the methodology for property tax calculation based on capital value: Municipal Corporation of Greater Mumbai & Ors. vs. Property Owners’ Association & Ors. (2022) INSC 1181 (07 November 2022) Read Post »

Supreme Court invalidates NDMC’s Unit Area Method for Property Tax: New Delhi Municipal Council vs. Association of Concerned Citizens of New Delhi (2019) INSC 44 (22 January 2019)

/ A.K. Sikri, Ashok Bhushan, Constitutional Law, Constitutional Law with Article 14, Judges, New Delhi Municipal Council Act, 1994, New Delhi Municipal Council Act, 1994 with Section 388, New Delhi Municipal Council Act, 1994 with Section 63, Property Tax Assessment

Supreme Court Invalidates NDMC’s Unit Area Method for Property Tax Date of the Judgment: 22 January 2019 Citation: (2019) INSC 44 Judges: A.K. Sikri, J., Ashok Bhushan, J. Can a municipal council bypass the statutory method for calculating property tax by introducing a new system through bye-laws? The Supreme Court of India recently addressed this

Supreme Court invalidates NDMC’s Unit Area Method for Property Tax: New Delhi Municipal Council vs. Association of Concerned Citizens of New Delhi (2019) INSC 44 (22 January 2019) Read Post »

Delhi Municipal Corporation Act: Supreme Court clarifies notice period for property tax assessment: Municipal Corporation of Delhi vs. Dharma Properties Pvt. Ltd. (2017) INSC 774 (15 September 2017)

/ A.K. Sikri, Ashok Bhushan, Delhi Municipal Corporation Act, 1957, Delhi Municipal Corporation Act, 1957 with Section 126, Delhi Municipal Corporation Act, 1957 with Section 444, Judges, Property Tax Assessment

Can a notice for increased property tax be valid if it is received after the financial year has ended? The Supreme Court of India addressed this question in a case concerning the Delhi Municipal Corporation Act, 1957. The court clarified the rules for amending property tax assessments. This judgment impacts how the Municipal Corporation of

Delhi Municipal Corporation Act: Supreme Court clarifies notice period for property tax assessment: Municipal Corporation of Delhi vs. Dharma Properties Pvt. Ltd. (2017) INSC 774 (15 September 2017) Read Post »

Supreme Court Clarifies Property Tax Assessment Under Calcutta Municipal Corporation Act: Harbanslal Malhotra vs. Kolkata Municipal Corporation (2017)

/ Abhay Manohar Sapre, Calcutta Municipal Corporation Act, 1980, Calcutta Municipal Corporation Act, 1980 with Section 174, Calcutta Municipal Corporation Act, 1980 with Section 178, Judges, Property Tax Assessment, R.K. Agrawal

LEGAL ISSUE: Interpretation of Section 174 of the Calcutta Municipal Corporation Act, 1980 concerning the determination of annual value of land and buildings for property tax assessment. CASE TYPE: Property Tax Assessment Case Name: Harbanslal Malhotra & Sons Pvt. Ltd. vs. Kolkata Municipal Corporation & Anr. Judgment Date: September 05, 2017 Date of the Judgment:

Supreme Court Clarifies Property Tax Assessment Under Calcutta Municipal Corporation Act: Harbanslal Malhotra vs. Kolkata Municipal Corporation (2017) Read Post »

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