Municipal Committee, Patiala vs Model Town Residents Asson. & Ors

The Supreme Court addressed the constitutionality of Section 3(1)(b) and Section 3(8aa) of the Punjab Municipal Act, 1911, as amended by the Punjab Amending Act 11 of 1994, which define 'annual value' and 'market value'. The Court held that these provisions do not suffer from discrimination and are constitutional, affirming the High Court's decision. The ruling clarified the interpretation of 'annual value' in the context of house tax exemptions for self-occupied residential properties under Section 71(1) of the Act.