AIR 2002 SUPREME COURT 2246 ::2002 AIR SCW 2361 ::2002 (5) SCC 718 ::(2002) 4 Scale 256 ::2003 (1) Cal HN 111 ::(2002) 2 JCR 269 (SC) ::2002 (2) LRI 779 ::2002 (4) SLT 22 ::2002 (4) Supreme 386 ::2002 (6) SRJ 181 ::(2002) 4 JT 453 (SC) ::2002 (4) JT 453

Supreme Court Of India

(From : Kolkata (Calcutta))*

Hon'ble Judge(s): S. Rajendra Babu, Doraiswamy Raju , JJ

(A) West Bengal Multi-Storeyed Building Tax Act (17 of 1979) , S.3, S.5— Tax on multi storeyed building - Act contemplating separate assessments in respect of part of building possessed by owner or deemed owner - Unit of taxation is thus individual flat not whole building - Adopting such measure for computing liability - Does not change the nature of levy. The scheme of taxation, under the Act is upon the entire multi-storeyed building or part thereof. However, in any given case, if a person is in occupation of a portion of a multi-storeyed building as tenant, who can also be deemed to be the 'owner' of such multi-storeyed building, he will be liable to pay tax to the extent of portion which is in his occupation and such levy of tax for portions let out or in the occupations of others will not impinge upon the provisions of Article 14 of the Constitution. The expression 'owner', if read along with Section 3 and Section 5 of the Act, will cover the multi-storeyed building and though for the purpose of taxation different units of the buildings are taken into consideration, the taxation is on the entire building. Therefore, the argument that the unit of assessment changes from the entire multi-storeyed building to individual units occupied by deemed owner or occupier cannot be accepted. The levy is upon the multi-storeyed @page-SC2247 ....