Supreme Court of India · 1971-04-27
SPENCER & CO. vs STATE OF MYSORE & OTHERS
- Citation / case number
- SC 1967/403
- Court
- Supreme Court of India
- Petitioner
- SPENCER & CO.
- Respondent
- STATE OF MYSORE & OTHERS
- Author
- SIKRI, S.M. (),MITTER, G.K.,VAIDYIALINGAM, C.A.,REDDY, P. JAGANMOHAN,DUA, I.D.
- Bench
- SIKRI, S.M. (CJ),MITTER, G.K.,VAIDYIALINGAM, C.A.,REDDY, P. JAGANMOHAN,DUA, I.D.
Judgment text excerpt
The Supreme Court upheld the provisions of the City of Bangalore Municipal Corporation Act, 1949, specifically Sections 98, 99, and 100, regarding the levy of property tax on vacant land. The Court found that the tax scheme was not discriminatory as it assessed the market value of the land before levying a uniform tax rate of 0.4%. It clarified that the assessment process was guided by well-known principles and that the treatment of land appurtenant to a building was valid, distinguishing it from previous cases where income considerations were ignored.