MUN. CORP. OF DELHI vs NARESH KUMAR — C.A. No. 1834/1997

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010052181995

Filing Date

10-Apr-1995

Registration No

C.A. No. 1834/1997

Diary Number

5218/1995

Order Date

10-Mar-1997

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 02-Jun-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.MUN. CORP. OF DELHI

    Adv. RANBIR SINGH YADAV

Respondent(s)

  1. 1.NARESH KUMAR

Case History

  1. Case disposedDisposed

  2. 10-Mar-1997

    Judgment - of Main CaseView PDF

  3. 10-Apr-1995

    Case filed

    Registration No. C.A. No. 1834/1997

View Full Judgment
casestatus.in Summary

The Supreme Court allowed Delhi Municipal Corporation's appeal, holding that dwelling houses are subject to general property tax under Section 115(4)(c) of the Delhi Municipal Corporation Act, 1957, regardless of whether they are situated on agricultural land or used occasionally for agricultural purposes. The Court rejected the High Court's "substantial use" test, ruling that once a structure qualifies as a dwelling house, no further inquiry into its agricultural use is necessary for taxation purposes. This case analysis is maintained by casestatus.in based on publicly available court records.

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