Supreme Court of India · 1996-12-19
N.D.M.C. vs STATE OF PUNJAB ETC. ETC.
- Citation / case number
- SC 1975/60378
- Court
- Supreme Court of India
- Petitioner
- N.D.M.C.
- Respondent
- STATE OF PUNJAB ETC. ETC.
- Author
- A.M.AHMADI
- Bench
- AHMADI A.M. (CJ),VERMA, J.S. & AGRAWAL, S.C. ,JEEVAN REDDY, B.P. & ANAND, A.S. ,HANSARIA B.L. & SEN, S.C. ,PARIPOORNAN, K.S. & KIRPAL B.N.
Judgment text excerpt
The Supreme Court addressed the validity of property tax levied by the New Delhi Municipal Committee (NDMC) on properties owned by various State Governments, ruling that such taxation is exempt under Article 289(1) of the Constitution. The Court upheld the Delhi High Court's decision that quashed the NDMC's tax assessments, reaffirming the principles established in the Sea Customs Case and the APSRTC case. The Court concluded that the NDMC cannot levy property tax on State properties, thereby maintaining the constitutional exemption.