THE COMMISSIONER vs GRIHA YAJAMANULA SAMAKHYA

The Supreme Court upheld the Andhra Pradesh High Court's ruling regarding the determination of property tax, emphasizing that the power to assess rateable value lies solely with the Commissioner, as per Section 212 of the Corporations Act. The Court clarified that the Commissioner is not bound by the recommendations of any Committee and must consider fair rent under the A.P. Buildings (Lease, Rent and Eviction) Control Act. The judgment allowed the writ petitions to the extent indicated, affirming the need for the Commissioner to objectively address objections raised by assessees regarding property tax assessments.