https://www.taxtmi.com/caselaws?id=193389 The Supreme Court held that land under construction should be rated as vacant land for rating purposes under the Bombay Municipal Corporation Act. The Court rejected the doctrine of sterility, emphasizing that all land, regardless of its state, is rateable. The Court highlighted the distinction between Indian and English law in determining rateable value based on the value to the owner. The appeal was allowed, setting aside the Division Bench's judgment, and directing the valuation of the land under construction as vacant land. Each party was instructed to bear their own costs. en-us Wed, 20 Mar 1974 00:00:00 +0530 Wed, 26 Jul 2017 18:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193389 The Supreme Court held that land under construction should be rated as vacant land for rating purposes under the Bombay Municipal Corporation Act. The Court rejected the doctrine of sterility, emphasizing that all land, regardless of its state, is rateable. The Court highlighted the distinction between Indian and English law in determining rateable value based on the value to the owner. The appeal was allowed, setting aside the Division Bench's judgment, and directing the valuation of the land under construction as vacant land. Each party was instructed to bear their own costs. Case-Laws Indian Laws Wed, 20 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193389