SURAT TEXTILE MARKET CO-OP S&W SO. LTD. vs THE MUNICIPAL CORPN.OF THE CITY OF SURAT

The Supreme Court addressed the issue of whether the charges collected by the appellant cooperative society for the use of a lift to access a revolving restaurant should be included in the rental value for property tax assessment under the Bombay Provincial Municipal Corporations Act, 1949. The Court held that such charges can be considered part of the rental value as they are directly linked to the service provided to the tenants. Consequently, the appeal was dismissed, affirming the lower court's decision to include the lift charges in the property tax assessment.