https://www.taxtmi.com/caselaws?id=38487 Urban land tax paid under the Tamil Nadu Urban Land Tax Act, 1966 is not a sum paid on account of land revenue for deduction in computing income from house property under section 24(1)(vii) of the Income-tax Act, 1961. The levy was imposed under a separate statute on the market value of urban land and was payable in lieu of earlier imposts, including land revenue, but a substitute levy is not the same as land revenue itself. Its scheme and character were materially different from land revenue, and the distinction was reinforced by the constitutional treatment of taxes on land and buildings separately from land revenue assessment and collection. The deduction was therefore denied. en-us Tue, 05 Apr 1977 00:00:00 +0530 Tue, 06 Apr 2010 16:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38487 Urban land tax paid under the Tamil Nadu Urban Land Tax Act, 1966 is not a sum paid on account of land revenue for deduction in computing income from house property under section 24(1)(vii) of the Income-tax Act, 1961. The levy was imposed under a separate statute on the market value of urban land and was payable in lieu of earlier imposts, including land revenue, but a substitute levy is not the same as land revenue itself. Its scheme and character were materially different from land revenue, and the distinction was reinforced by the constitutional treatment of taxes on land and buildings separately from land revenue assessment and collection. The deduction was therefore denied. Case-Laws Income Tax Tue, 05 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38487