Tata Iron & Steel Co. Ltd. & Ors vs State Of West Bengal & Ors

The Supreme Court upheld the validity of the West Bengal Multi-Storeyed Building Tax Act, 1979, affirming the High Court's decision that the Act is a valid piece of legislation, except for Section 25(2), which was declared ultra vires. The Court clarified that the Act's intention is to tax individuals based on the portion of the building they occupy, distinguishing between actual and deemed owners, and allowing for separate assessments. The Court emphasized that the substance of the legislation focuses on the nature of the levy rather than the measure of liability, thus validating the Act's provisions.