COMMON CAUSE REGISTERED SOCIETY versus UNION OF INDIA & ORS.

COMMON CAUSE REGISTERED SOCIETY versus UNION OF INDIA & ORS.

When additional construction is raised on property already valued, the market value of the land is not to be taken into account again, as it has already been considered for the pre-existing construction. There is no ambiguity which requires clarification.

Parties
Petitioner: Common Cause Registered Society; Respondents: Union of India & Ors.
Jurisdiction
India
Judgment Date
18 August 1987
Procedural Posture
Civil Misc. Petition/writ Petition / Original Jurisdiction, Applications for Clarification
Outcome
Petitions dismissed
Legal Topics
Property Tax Assessment, Rateable Value, Clarification of Judgment
Municipal Law Property Law Taxation Property Tax Assessment Rateable Value Clarification of Judgment

Case Brief

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Parties

Common Cause Registered Society

Petitioner

Union of India & Ors.

Respondents

Procedural Posture

Civil Misc. Petition/writ Petition / Original Jurisdiction, Applications for Clarification

Legal Issues

  1. 1 Whether market value of land is to be added again when assessing rateable value after additional construction on property already valued.
  2. 2 Clarification of assessment procedure for property tax on premises constructed in stages.

Ratio Decidendi

When additional construction is raised on property already valued, the market value of the land is not to be taken into account again, as it has already been considered for the pre-existing construction. There is no ambiguity which requires clarification.

Court Disposition

Petitions dismissed

Orders

  • No clarificatory order issued
  • Civil Misc. Petitions dismissed