ADMINISTRATOR MUNICIPAL CORPORATION BILASPUR Vs. DATTATRAYA DAHANKAR ADVOCATE

JUDGEMENT

(1.) THE question raised in this appeal relates to the construction of Section 127A of the Madhya Pradesh Municipalities Act, 1961 ('THE Act'). THE relevant portion of Section 127A reads:

(2.) THE property tax levied under subsection (1) shall not be leviable in respect of the following properties, namely:-

(3.) IT is quite true that each building is a suit for the purpose of taxation and there is no provision for taxation of building and land of which the annual letting value is up to rupees eighteen hundred. But when aggregation of annual letting value of all buildings or lands is permitted, then, all such buildings or lands have to be taken as one unit for the purpose of taxation. Any other construction would render the proviso nugatory and defeat the object of the Act. The legislature could not have intended that all buildings or lands owned by a single individual should get exemption from taxation even if the total letting value exceeds rupees eighteen hundred.