Assistant Commissioner Of Land Tax & Ors. vs Buckingham & Carnatic Co. Ltd.

Authority: Supreme Court Date: 1969-04-11 Acts: Constitution of India, Madras Urban Land Tax Act, 1966 (12 of 1966), Madras Urban Land Tax Act, 1963 (34 of 1963), Government of India Act, 1935, Code of Civil Procedure, 1908, Indian Penal Code, 1860 Citation: (1970) 75 ITR 603 (SC) Justices: M. Hidayatullah, C.J.; J.C. Shah, Ramaswami; G.K. Mitter & A.N. Grover Appeal No: Civil Appeal Nos. 21 to 23, 46, 47, 125 & 274 of 1969
Whether the Madras Urban Land Tax Act, 1966, imposing a tax on urban land based on market value, falls within the legislative competence of the State legislature under Entry 49, List II (Taxes on lands and buildings) of the Seventh Schedule to the Constitution, or whether it encroaches upon the Union's power under Entry 86, List I (Taxes on the capital value of assets) --- Held: Yes, the Act is within the State's legislative competence under Entry 49, List II, and does not trench upon Entry 86, List I.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart