In Brief
The case concerns property tax assessment under the Calcutta Municipal Corporation Act, 1980. The appellant owned premises with a two-storey building and appurtenant land. The dispute centred on whether the Tribunal correctly assessed the property by treating land and building as a single unit under Section 174(1) or should have assessed them separately under Sections 174(1) and 174(2). The Supreme Court held that Sections 174(1) and 174(2) operate in separate fields: 174(1) applies to land with building as a single unit, while 174(2) applies only to open unbuilt land. The Court restored the Tribunal's assessment, finding it correctly applied Section 174(1) as a unitary assessment.
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