MUNICIPAL COMMITTEE, PATIALA vs MODEL TOWN RESIDENTS ASSON. .

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 that the exemption under Section 71(1) for self-occupied residential houses does not extend to self-occupied commercial premises, thereby upholding the imposition of house tax on the latter.