AIR 1999 SUPREME COURT 2573 ::1999 AIR SCW 2766 ::1999 (5) Kant LD 491 ::1999 (6) ADSC 605 ::1999 ADSC 6 605 ::1999 (2) UJ (SC) 1282 ::1999 (6) SCC 74 ::1999 (3) RecCivR 605 ::(1999) 4 Scale 282 ::1999 (123) Pun LR 530 ::1999 (2) LACC 474 ::1999 (3) CurCC 172 ::(1999) 2 AndhWR 185 ::1999 (98) Com Cas 824 ::1999 HRR 404 ::1999 (4) ICC 231 ::(1999) 3 Pun LR 530 ::2000 (3) LandLR 469 ::1999 (6) Supreme 232 ::1999 (5) Andh LD 11 ::(1999) 1 CurLJ(CCR) 696 ::1999 (8) SRJ 45 ::(1999) 5 JT 124 (SC)

Supreme Court Of India

(From : Punjab and Haryana)*

Hon'ble Judge(s): D. P. Wadhwa, M. B. Shah , JJ

(A) Punjab Municipal Act (3 of 1911) , S.3— House-tax - Annual value - Fixation - @page-SC2574Municipal Committee fixing annual value on basis of agreed fair rent - Owner not challenging this fact - Agreed rent in such circumstances cannot be said to be not fair rent - Fixation of annual value on that basis cannot be faulted. (Para 3) (B) Food Corporation of India Act (37 of 1964) , S.3, S.42— Food Corporation of India - Is a company - It is a distinct entity from Central Government - Not exempt from taxation under Art. 285 of Constitution - Municipality can levy house tax. Constitution of India , Art.285— Punjab Municipal Act (3 of 1911) , S.3— (Para 4 7 12) .....