DELHI GOLF CLUB LTD vs N D M C

The Supreme Court upheld the Delhi High Court's decision rejecting the appellants' challenge to a property tax demand of Rs.4,37,56,295.90 raised by the Municipal Committee for the period from 1.4.1969 to 31.3.1995. The Court clarified that the lease agreement under the Companies Act, 1956 did not exempt the Club from property tax obligations. The Court emphasized that the Club's use of the land was subject to municipal regulations and tax liabilities, affirming the High Court's ruling.