MUNICIPAL CORP OF DELHI vs NORTH DELHI POWER LTD. [NOW - TATA POWER DELHI DISTRIBUTION LTD.]

The Supreme Court addressed the issue of property tax liability concerning a plot of land allotted to North Delhi Power Limited under the Delhi Municipal Corporation Act, 1957. The Court upheld the High Court's decision that North Delhi Power Limited is liable for property tax as it is a successor in interest and has the right to let out properties under Section 120(1)(c) of the Act. The Court remanded the matter for determination of tax liability between North Delhi Power Limited and Delhi Power Company Ltd., emphasizing the need for a hearing before the Deputy Assessor and Collector.