https://www.taxtmi.com/caselaws?id=102080 A company under liquidation continues as a juristic person until dissolution, so its lands remain liable to urban land tax and may be assessed in a single unit while title is still vested in it. An inclusive definition of "owner" was treated as wide enough to cover such a company, including for assessment purposes. Pending proceedings under the Urban Land (Ceiling and Regulation) Act, 1978 do not by themselves extinguish tax liability; liability continues until vesting in the Government actually occurs. The court also noted that valuation findings based on material before the taxing authorities will not be interfered with in writ jurisdiction absent perversity or arbitrariness. en-us Fri, 12 Oct 1990 00:00:00 +0530 Mon, 13 Feb 2012 16:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102080 A company under liquidation continues as a juristic person until dissolution, so its lands remain liable to urban land tax and may be assessed in a single unit while title is still vested in it. An inclusive definition of "owner" was treated as wide enough to cover such a company, including for assessment purposes. Pending proceedings under the Urban Land (Ceiling and Regulation) Act, 1978 do not by themselves extinguish tax liability; liability continues until vesting in the Government actually occurs. The court also noted that valuation findings based on material before the taxing authorities will not be interfered with in writ jurisdiction absent perversity or arbitrariness. Case-Laws Companies Law Fri, 12 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102080