VIVIAN JOSEH FERREIRA & ANR. vs MUNICIPAL CORPORATION OF GREATER BOMBAY & ORS.

The Supreme Court upheld the constitutionality of the Bombay Building Repairs and Reconstruction Act, ruling that the tax imposed under Section 27 does not violate Article 19(1)(f) as it serves a public purpose and is not an unreasonable restriction. The Court found the classification of buildings into categories A, B, and C under Section 29 to be rational and justifiable, thus not infringing Article 14. The petitions challenging the Act were dismissed, affirming the validity of the tax structure and its application to residential tenanted buildings.