THE CENTURY SPG. & MFG. CO. LTD. vs DISTRICT MUNICIPALITY OF ULHASNAGAR

The Supreme Court upheld the validity of notifications issued under the Bombay District Municipal Act, 1901, stating that the government has the authority to constitute a municipal district that includes portions of villages as per Sections 4 and 7. The Court clarified that the House Tax Rules are in conformity with Sections 59-63, as they provide a basis for valuation of properties for taxation purposes. The Court also ruled that the assessment method based on carpet area is permissible, and open land can be excluded from the assessment of factory buildings.