TMI Blog1994 (5) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... unicipal limits owned by the Appellant, a Corporation established Under Section 3 of the Warehousing Corporation Act, is liable to pay property tax under the Municipal Corporation Act (in brief 'the Act') or it is exempt either Under Section 135 of the Act or Under Article 285 of the Constitution of India. For the latter no factual foundation was laid either before the High Court or this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1/2% of the annual value determined under this chapter shall be imposed by the Corporation upon all lands or buildings or both within the city except the following namely: (a).... (b) building and lands vested in Central or State Government used solely for public purposes or in the Corporation, in respect of which the said tax, if levied, would under the provisions hereinafter contained b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able by any Corporation except the Municipal Corporation. The Appellant, therefore, could not claim that no tax was leviable on the buildings owned by it. 9. For these reasons, this appeal fails and is dismissed with costs. Civil Appeal No. 1832 of 1988: The Appellant challenged the levy of tax by the Municipal Corporation of Mansa under Punjab Municipal Corporation Act, 1976 and claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. In our opinion, the High Court was right as the property owned by the Appellant cannot be held to be property of the Union of India in absence of any factual foundation either in the High Court or this Court nor it is liable to be exempted from payment of tax Under Section 82 of the Act for the reasons stated by us in Civil Appeal No. 267-68 of 1987 decided today. In the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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