MUN. CORP. OF DELHI vs NARESH KUMAR

The Supreme Court interpreted Section 115(4)(c) of the Delhi Municipal Corporation Act, 1957, regarding the taxation of farmhouses. The Court held that a dwelling house used substantially for agricultural purposes is exempt from the general tax, while those used predominantly for dwelling purposes are taxable. The High Court's view that the exemption applies if the building is mainly used for agriculture was upheld, establishing that the burden of proof lies on the claimant to demonstrate substantial agricultural use to qualify for the exemption.