PARIVAR SEVA SANSTHA vs AHMEDABAD MUNICIPAL CORPN.

The Supreme Court addressed the issue of property tax exemptions under the Gujarat Provincial Municipal Corporations Act, 1949. The court examined whether the appellants, Parivar Seva Sanstha and Bai Gulab Hargovandas Jagjivandasni Dikarina Will Trust, qualified for exemption from general tax under Section 132(1)(b). The court ruled in favor of the appellants, affirming their entitlement to the exemption based on the statutory provisions.