HARBANSLAL MALHOTRA AND SONS PVT. LTD. vs KOLKATA MUNICIPAL CORPN..

The Supreme Court examined the High Court's order remanding the case to the Municipal Assessment Tribunal for re-determining the annual value of a property under the Calcutta Municipal Corporation Act, 1980, specifically Section 174. The Court held that the Tribunal's assessment was flawed as it improperly combined the valuation of land and building, which should be assessed separately. The Supreme Court upheld the High Court's decision, reinforcing the necessity of distinct assessments for land and building under the Act.