Municipal Corporation Of Delhi vs Rishi Raj Jain & Anr

The Supreme Court ruled that under Section 115 of the Delhi Municipal Corporation Act, 1957, agricultural lands and buildings are exempt from general tax, but dwelling houses are not. The Court held that the Appellant-Corporation's assessment of tax based on the entire 2.5 acres of land was unjustified, as the covered area of the dwelling unit did not exceed permissible limits and there was no evidence to support the presumption of the entire land being necessary for the dwelling's enjoyment. The Court upheld the High Court's decision to quash the tax assessment, emphasizing the need for evidence in tax matters.