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Showing posts with label rateable value. Show all posts
Showing posts with label rateable value. Show all posts
Monday, 18 October 2021

Whether Municipal appeal is maintainable against issuance of property tax bill?

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   It is now well-settled that the right to file an appeal is a creation of the statute.  Section 406(1)  provides of appeals against any ra...

Under which circumstances tenant can file a municipal appeal against fixation of rateable value?

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  The last question, which requires consideration is whether the occupiers or the tenants have a right of filing a complaint and thereafter,...

Will the reduction of property tax by the Appellate court affect property tax of subsequent year if the commissioner has adopted property tax of that year?

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   It was further submitted that any judgment delivered by the Judge in respect of a particular official year, even though such judgment may...

Should Municipal Corporation give general particulars like the assessment method in the special notice issued for assessing property tax?

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  It was vehemently contended that the special notice, which is issued must mention material particulars, like method of assessment, carpet ...

Under which circumstances can the court determine the correct rateable value of the property for assessing property tax?

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   But, where the principle of waiver does not apply and a notice under Rule 15(2) is not issued and an assessment is made, then after comin...
Tuesday, 24 August 2021

Whether court can direct Municipal Corporation to follow a particular method for assessing the property's rateable value?

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   So far as first question is concerned, it has to be noted that there are number of methods for arriving at a rateable value such as i) Di...
Sunday, 25 September 2016

Rateable value for payment of property tax is to be fixed on the basis of standard rent

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In my opinion, the Small Causes Court has erred in allowing the appeal. The observation of the learned Judge that there can be no distincti...

Whether rateable value for payment of property tax can be fixed for self occupied premises?

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In the case of Municipal Corporation of Greater Bombay v/s. Kamla Mills Ltd., (2003) 6 SCC 315, the Supreme Court did not accept the conten...

How to determine rateable value of of property for levy of property taxes?

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 In Dr.Balbir Singh & ors. v/s. M/s.M.C.D. & Ors., AIR 1985 SC 339, it was held that the ratable value of a building, whether tenan...

Basic concept of contractors' method of valuation of property for payment of property taxes

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 In the case of Godhara Borough Municipality, Godhara v/s. Godhara Electricity Co. Ltd., AIR 1968 SC 1504, the Supreme Court has described...
Sunday, 28 August 2016

Whether cost of plant or machinery fixed in building can be included for determination of rateable value of building?

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In the result, we allow the appeals and hold as under :- (1)  Sections 116(3)  is declared invalid as it delegates unguided and uncanali...

Whether burden to show that fixation of rateable value by commissioner is unreasonable is on assessee?

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In the result, though we accept the proposition urged by the respondent that in the facts of the present case the standard rent would be th...