WESTERN COALFIELDS LTD. vs SPECIAL AREA DEVELOPMENT AUTHORITY, KORBA AND ANR.

The Supreme Court examined the powers of the Special Area Development Authority under the Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973, specifically Section 69(d), and the taxation authority conferred by the Madhya Pradesh Municipalities Act, 1961, Section 127A. The Court held that the Authority possesses the same taxation powers as a Municipal Corporation, including the imposition of property tax on leased lands. The judgment clarified that properties owned by the State Government and leased to a company are liable for property tax, rejecting the argument that such properties are exempt under the Municipalities Act.