NAGAR PALIKA NIGAM vs KRISHI UPAJ MANDI SAMITI .

The Supreme Court addressed the interpretation of Section 9(3) of the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1972, determining that the Municipal Corporation of Ratlam lacked jurisdiction to levy property tax on buildings within the market yard due to the exemption provided in the statute. The Court held that since there was no challenge to the proviso of Section 9(3), the legality of the tax claim could not be adjudicated. The appeal was dismissed, affirming the High Court's decision that the property tax claim was invalid.