In Brief
The Supreme Court held that under the Calcutta Municipal Corporation Act, 1980, a building and its appurtenant land must be assessed as a single unit, not separately. The High Court had wrongly directed the Municipal Tribunal to assess land and building separately under different provisions of Section 174. The Court clarified that Section 174(1) applies to premises with buildings and appurtenant land treated as one unit, while Section 174(2) applies only to vacant open land. The Tribunal's original assessment methodology was correct and restored, allowing the property owner's appeal.
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