COLLECTOR OF BOMBAY vs MUNICIPAL CORPORATION OF THE CITY OF BOMBAY AND OTHERS.

The Supreme Court held that the Government of Bombay could not assess land revenue on a site granted to the Corporation due to the principles of equitable estoppel and part-performance. Although the formalities of the Bombay City Land Revenue Act (II of 1876), Section 8, were not complied with, the Corporation had openly and uninterruptedly possessed the land for over 70 years, acquiring a limited title to hold the land perpetually free of rent for market purposes. The Court affirmed the High Court's decision that the Government's right to assess was limited by the prior resolution and the Corporation's long-standing possession.