Krishna Mohan Pvt. Ltd vs Municipal Corporation Of Delhi And Ors

The Supreme Court addressed the inclusion of plant and machinery costs in determining the rateable value of a building under Section 116(3) of the Delhi Municipal Corporation Act, 1957. The Court held that such costs should not be included as they pertain to movable items and are not integral to the building itself. The judgment of the Delhi High Court was set aside, and the matter was remitted back to the assessing authority to determine the rateable value in accordance with the law, allowing all contentions to be raised before the authority.