Sunday, 25 September 2016

Whether property tax can determined on basis of availability of civic amenities, water, etc?

 The submission of Mr.Gorwadkar that the property tax must be corelated to the availability of civic amenities, water, etc, cannot be accepted. It is now well settled that the property tax is a tax and not a fee. It cannot be termed as a compensatory tax, akin to a fee, as sought to be argued on behalf of the company.
Bombay High Court
Pimpri Chinchwad Municipal ... vs Tata Engineering And Locomotive ... on 11 August, 2009
Bench: Nishita Mhatre
Citation:2009(5) ALLMR 529:2009(5)MHLJ647 Bom
Read full judgment here:click here
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