Property of Govt is not applicable to Tax but govt corporation can be

CA NO.9350-9351 OF 2019 titled (arising out of SLP (C)NOS.29261-29262 OF 2019) titled  FOOD CORPORATION OF INDIA VERSUS BRIHANMUMBAI MAHANAGAR PALIKA & ORS.dated 19.03.2020

This appeal has been filed by the Food Corporation of India challenging the judgment dated 05.05.2016 of Division Bench of Bombay High Court in Writ Petition No. 2672 of 2001 by which judgment the writ petition filed by the Food Corporation of India (hereinafter referred to as “FCI”) challenging the demand made by Municipal Corporation of Greater Mumbai of property tax has been dismissed.
Godowns in questions were constructed by the Central Government after completion of the acquisition in the year 1964. 
17. Before proceeding further, we may notice the factum of ownership of the property including the godowns thereon. 
34. There cannot be any dispute to the proposition laid down by this Court in Food Corporation of India vs. Municipal Committee, Jalalabad (supra) and by the Constitution Bench in Electronics Corporation of India Ltd. (supra) Article 285 does not apply when the property that is to be taxed is not of the Union of India but a distinct and separate legal entity. 

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