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TMI Blog2016 (9) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... same; (ii) declaring the action of the respondents in not revising the pay scales of the Manager/Vyavasthapak after the year 1983 as has been revised by the State Government in the years 1986 and 1989 to be illegal and unconstitutional and directing them to revise the pay scales of the Managers/Vyavasthapak accordingly with all consequential benefits: (iii) declaring the order dated 21.7.1997 (Annex.6) to be illegal and unconstitutional and setting-aside the same; 2. The petitioner is a corporate body established under the Food Corporation Act, 1964. It is an agency created for the purpose of procurement, storage and distribution of food grains and fertilizers. It owns godowns at various places in the State of Rajasthan. The physical p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon the decision in the case of Food Corporation of India vs. Alleppey Municipality reported in AIR 1996 Kerala 241 where in para 13, 15, 27 & 32, the Court has observed as under:- "13 In Dum Dum Municipality's case (1995) 5 SCC 251 supra, an argument appears to have been raised that only those properties which are vested by the Central Government in the Authority on the date of its constitution alone will continue to be the properties of the Union. While dealing with this contention the Supreme Court observed:- "But so far as the properties which have been acquired or constructed after that date by the Authority would be its own properties. It may happen that the properties which have been vested in the authority at its inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided in Article 285(1) of the Constitution and hence those properties are liable for exemption from payment of property tax leviable by the 'Municipal Corporation'. At the same time, the properties and buildings acquired and constructed by the FCI after its constitution are its own properties and hence no immunity from taxation is available to them. Such properties of the FCI are liable for property tax assessment by the 'Municipal Corporation' under the provisions of the Kerala Municipal Corporation Act and the Kerala Municipalities Act, as the case may be. 15. Agreeing with the reasoning in Smith's case (1916) 2 AC 569 the Andhra Pradesh High Court in Electronic Corporation's case AIR 1983 Andh Pra 239 supra h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount or on account of himself and others or as an urgent, trustee, guardian or receiver for any other person or who should so receive the rent or be entitled to receive it if the land or building or part thereof were let to a tenant; and (b) the person for the time being in charge of the animal, vessel or vehicle in connection with which the word is used." From the above definition it is apparent that the lessee or occupant of a building cannot be treated as 'owner' of the building under the Kerala Municipal Corporations Act. The definition of the word 'owner' in clause (I) of Section 2 of the Andhra Pradesh Non-agricultural Lands Assessment Act, 1963 includes a lessee if the land has been leased out by the Government fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lect service charges in so far as the buildings owned by the Government of India and transferred to FCI in respect of which exemption from payment of property tax is available. (7) The procedure laid down Ext. P3 Circular (O.P. No. 6588 of 1992) shall be followed for levying service charges in respect of the properties/buildings owned by the Government of India. 32. Property of the Union and revenue therefrom, but as regards property situated by a State subject to legislation by the State, save in so far as Parliament by law otherwise provides. Articles 285 itself refers to a law by the Parliament in so far as the exemption of property of the Union from State taxation. The Parliament has no so far framed any law in so far as the taxat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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