MATHURAM AGARWAL vs STATE OF M.P. .

The Supreme Court examined the constitutional validity of the proviso to clause (b) of sub-section (2) of Section 127-A of the Madhya Pradesh Municipalities Act, 1961, concerning property tax assessment. The Court held that the aggregation of annual letting value for property tax was permissible under the Act, affirming the High Court's decision which upheld the municipality's assessment order. The matter was referred to a larger bench for further consideration on the constitutional aspects of the provision.