Supreme Court of India · 1963-03-28
PATEL GORDHANDAS HARGOVINDAS vs MUNICIPAL COMMISSIONER, AHMEDABAD
- Citation / case number
- SC 1956/156
- Court
- Supreme Court of India
- Petitioner
- PATEL GORDHANDAS HARGOVINDAS
- Respondent
- MUNICIPAL COMMISSIONER, AHMEDABAD
- Author
- SINHA, BHUVNESHWAR P.(),DAS, S.K.,SARKAR, A.K.,WANCHOO, K.N.,GUPTA, K.C. DAS
- Bench
- SINHA, BHUVNESHWAR P.(CJ),DAS, S.K.,SARKAR, A.K.,WANCHOO, K.N.,GUPTA, K.C. DAS
Judgment text excerpt
The Supreme Court held that rule 350-A read with rule 243 of the Bombay Municipal Boroughs Act, 1925, is ultra vires Section 73 of the Act, which mandates that rates must be based on the annual value of lands, not their capital value. The Court found that the term 'rate' had a specific meaning in legislative context, referring to a tax for local purposes based on annual value. Consequently, the assessment list prepared under rule 350-A was declared illegal and void, and the municipality was restrained from recovering the tax on open lands from the appellants.