Lucknow Nagar Nigam vs Kohli Brothers Colour Lab Pvt Ltd
Judges (2)
Case Significance
Lucknow Nagar Nigam vs Kohli Brothers Colour Lab Pvt Ltd is a Supreme Court of India decision dated February 22, 2024 (citation: insc-2024-135). The Municipal Corporation of Lucknow appealed the High Court's ruling that the respondent, occupying enemy property of the Raja of Mahmudabad, was exempt from property tax under Article 285 of the Constitution. The Supreme Court allowed the appeal, holding that statutory vesting of enemy property in the Custodian under the Enemy Property Act does not transfer ownership to the Union of India, so Article 285 immunity from local taxes does not apply, and the municipality may levy property tax fr The bench comprised Justices B.V. Nagarathna and Ujjal Bhuyan. The judgment was delivered by Justice B.V. Nagarathna.
Summary
The Municipal Corporation of Lucknow appealed the High Court's ruling that the respondent, occupying enemy property of the Raja of Mahmudabad, was exempt from property tax under Article 285 of the Constitution. The Supreme Court allowed the appeal, holding that statutory vesting of enemy property in the Custodian under the Enemy Property Act does not transfer ownership to the Union of India, so Article 285 immunity from local taxes does not apply, and the municipality may levy property tax from the current fiscal year onwards.
What was the outcome of Lucknow Nagar Nigam vs Kohli Brothers Colour Lab Pvt Ltd?
The Municipal Corporation of Lucknow appealed the High Court's ruling that the respondent, occupying enemy property of the Raja of Mahmudabad, was exempt from property tax under Article 285 of the Con...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (insc-2024-135)