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1 - 10 of 23 (0.53 seconds)Section 132 in The M.P. Municipal Corporation Act, 1956 [Entire Act]
Section 138 in The M.P. Municipal Corporation Act, 1956 [Entire Act]
Section 6 in The M.P. Municipal Corporation Act, 1956 [Entire Act]
Section 135 in The M.P. Municipal Corporation Act, 1956 [Entire Act]
India Cement Ltd vs State Of Tamil Nadu Etc on 25 October, 1989
includes not only the face of the earth, but
everything under it or over it. The Supreme Court
has also held that the word `land' cannot be
assigned a narrow meaning so as to confine it to
the surface of the earth. It includes all strata above
or below. It also held that under Entry 49 in List-II,
the land remains a land without regard to the use
to which it is being subjected. It is open for the
legislature to ignore the nature of the user and tax
the land. At the same time, it is also permissible to
identify for the purpose of classification, the land by
reference to its user. While taxing the land it is
open for the Legislature to consider the land which
produces a particular growth or useful for a
particular utility and to classify it separately and tax
the same. See [Ajoy Kumar Mukherjee Vs. Local
Board of Barpeta1, Assistant Commissioner of
Urban Land Tax, Madras and others Vs.
Buckingham and Carnatic Company Limited 2, The
State of Bihar and others Vs. Indian Aluminium
Company and others 3 & India Cement Limited and
others v. State of Tamil Nadu and others].
Sakhi Gopal Agrawal And Ors. vs State Of M.P. And Ors. on 29 August, 2003
26. That, while upholding its validity, a full Bench of this
Court in Sakhi Gopal Agrawal v. State of M.P. 2004(1)
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