MUNICIPAL BOARD, SAHARANPUR vs IMPERIAL TOBACCO OF INDIA LTD. & ANR.ETC

The Supreme Court addressed the interpretation of 'common compound' under Section 129 of the Uttar Pradesh Municipalities Act, 1916, in the context of water-tax assessment. The Court held that the term 'common compound' requires a compound to serve as a common appurtenance for multiple buildings, and thus, the entire complex of buildings owned by the respondent company could not be treated as a single unit for tax purposes. The Court upheld the decision of the appellate authority, affirming that only buildings within a 600 feet radius of the water stand pipe were liable for water-tax.