MUNICIPAL BOARD, SAHARANPUR vs SHAHDARA (DELHI) SAHARANPUR LIGHT RAIL CO. LTD.

The Supreme Court addressed the interpretation of 'common compound' under the Uttar Pradesh Municipalities Act, 1916, specifically in relation to the levy of house tax and water tax on properties owned by a defunct railway company. The Court held that the Municipal Board must assess properties individually rather than as a single unit for tax purposes, as mandated by Section 128(1)(i) and Section 140 of the Act. The appeal was decided in favor of the railway company, modifying the tax assessment accordingly.