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K.P.M.M. Kasimani, Sanjeevi Malayan, ... vs Madurai Municipal Corporation ... on 8 August, 2002 cites

Guntur Municipal Council vs Guntur Town Rate Payers' Association on 18 September, 1970

One of the grounds of challenge was that the Kalyana Mandapam, which is the suit property is not a building, which is let or to be let separately for residential or non-residential purpose as per Section 2(2) of the Tamil Nadu Building (Lease and Control) Act, and therefore, the assessment of property tax cannot be made as per Section 4 of the Tamil Nadu Building (Lease and Rent Control) Act. This objection does not deserve any consideration since in Guntur Municipality Council Vs. Rate-Payers' Association , the Supreme Court held that when the Rent Controller has not fixed the fair rent for the building, the Municipal Authorities will have to arrive at the end figure of fair rent in accordance with the principles laid down in the Rent Control Act. Therefore, the intention was to avoid arbitrariness and to ensure objectivity in the determination of the annual value of buildings for the purpose of revision of property tax. Therefore, the provisions of the Rent Control Act are relevant only to the extent of providing the guidance for arriving at the fair rent and therefore, the annual rental value. The Madurai City Municipal Corporation Act which governs the provisions regarding assessment of property tax defines buildings as follows:
Supreme Court of India Cites 9 - Cited by 220 - A N Grover - Full Document

Addison Paints And Chemicals ... vs The Commissioner, Corporation Of ... on 21 March, 1962

(2) Further in Addison Paints and Chemicals (Private) Ltd., Vs. The Commissioner, Corporation of Madras (1962 (1) MLJ 440)a Division Bench of this Court held that the clause of buildings referred to in the proviso to Section 100(2) of the Madras City Municipal Act contemplates the class of buildings not ordinarily let, such as temples, memorial buildings, etc. (3) Section 121(2) of the Madurai City Municipality Corporation Act is similar to the above case of Therefore, even assuming that the Kalyana Mandapam is a building of a class that is not ordinarily let, only the method of assessment of property tax will vary, the appellant is not a building or land that is exempt from property tax under Section 122 of the Madurai City Municipal Corporation Act, 1971.
Madras High Court Cites 0 - Cited by 5 - Full Document
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