CORPORATION OF THE CITY OF NAGPUR vs THE NAGPUR HANDLOOM CLOTH MARKETCO. LTD.

The Supreme Court held that the term 'building' in Section 5(7) of the City of Nagpur Corporation Act, 1948, encompasses parts of a building, allowing the Corporation to levy taxes on individual tenements occupied by different persons as separate buildings. The Court clarified that the definition of 'family' in Rule 10(a) does not necessitate a blood or marital relationship, thus permitting single occupants or master-servant arrangements to be considered as families for tax purposes. The appeal against the High Court's ruling was dismissed, affirming the Corporation's authority to impose taxes on non-residential properties as well.