The Commissioner vs Griha Yajamanula Samkhya & Ors

The Supreme Court upheld the Andhra Pradesh High Court's judgment regarding the assessment of property tax, affirming that the Commissioner has the exclusive authority to determine the rateable value of buildings without being bound by the recommendations of any committee, as per the provisions of the Hyderabad Municipal Corporations Act, 1955. The Court clarified that the annual rental value should be based on fair rent under the A.P. Buildings (Lease, Rent and Eviction) Control Act, and the Commissioner must objectively consider objections raised by assessees. The appeals by the Municipal Commissioners were dismissed, maintaining the High Court's ruling without costs.