TATA ENGINEERING & LOCOMOTIVE COMPANY LTD. vs GRAM PANCHAYAT PIMPRI WAGHERE

The Supreme Court ruled that under Section 89 of the Bombay Village Panchayat Act, 1933, the term 'house' includes 'building', allowing the Panchayat to levy taxes on factory buildings. The Court held that the ordinary meaning of 'house' encompasses all buildings, not limited to residential structures. The appeal was dismissed, affirming the Panchayat's authority to impose taxes based on the resolutions passed in 1952 and 1964, despite the appellant's challenge regarding the validity of the latter resolution.