https://www.taxtmi.com/caselaws?id=305243 Beneficial property-tax provisions under the Kolkata Municipal Corporation Act were construed liberally, so a flat in a multistorey building could be treated as a separate unit of assessment and qualify for the 25 percent rebate under Section 171(5); refusal of the rebate was unsustainable. The court also read the "date of issue" of an occupancy certificate in Section 178(5) as requiring effective service or receipt, not merely the date printed on the certificate, so tax liability commenced from the quarter following receipt. The impugned orders were invalid and fresh property tax bills were directed in accordance with this interpretation. en-us Fri, 24 Apr 2015 00:00:00 +0530 Wed, 23 Nov 2022 21:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305243 Beneficial property-tax provisions under the Kolkata Municipal Corporation Act were construed liberally, so a flat in a multistorey building could be treated as a separate unit of assessment and qualify for the 25 percent rebate under Section 171(5); refusal of the rebate was unsustainable. The court also read the "date of issue" of an occupancy certificate in Section 178(5) as requiring effective service or receipt, not merely the date printed on the certificate, so tax liability commenced from the quarter following receipt. The impugned orders were invalid and fresh property tax bills were directed in accordance with this interpretation. Case-Laws Indian Laws Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305243