BASAPPA RUDRAPPA BETGERI & ORS. vs HUBLI DHARWAR MUNCIPAL CORPORATION

The Supreme Court upheld the validity of house tax levied by the Hubli Dharwar Municipal Corporation under Section 73 of the Bombay Municipal Boroughs Act, 1925, stating that the Act allows for taxation of buildings owned by the municipality. The Court clarified that the tax is imposed on the actual occupier, including lessees, and is not considered a tax on the municipality itself. The Court found no necessity to address the requirement of notice under Section 206-A before filing the suit, as the tax imposition was valid.