Nagar Palika Nigam vs Krishi Upaj Mandi Samiti & Ors

The Supreme Court addressed the jurisdiction of the Municipal Corporation of Ratlam to levy property tax on buildings within the market yard under Section 9(3) of the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1972. The Court held that the proviso to Section 9(3) exempts such premises from being included within the limits of the Municipal Corporation, thereby affirming the High Court's decision that the Corporation lacked authority to impose the tax. The appeal was dismissed as the appellant did not challenge the legality of the proviso, which was crucial to the case's outcome.