TATA IRON & STEEL CO.LTD. vs STATE OF WEST BENGAL .

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, thus allowing for separate assessments for each deemed owner or occupier. The judgment reinforces the principle that tax legislation must be clear in its definitions and application, particularly regarding the definition of 'owner' and the charging provisions under Section 3.