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    <title>2025 (12) TMI 1891 - Supreme Court</title>
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    <description>Public-interest challenges to municipal property-tax revisions cannot be used to bypass the statutory appellate mechanism where the grievance is substantially individual and the petitioner does not establish representation of affected residents. Judicial review of municipal fiscal policy is confined to constitutional or legal invalidity, perversity, arbitrariness, or a patent procedural breach; courts cannot reassess the merits of revenue measures or substitute their views for those of the competent municipal body. Property-tax revisions undertaken to support municipal statutory functions and financial autonomy remain effective where no such infirmity is established.</description>
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    <pubDate>Mon, 08 Dec 2025 00:00:00 +0530</pubDate>
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      <title>2025 (12) TMI 1891 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=470961</link>
      <description>Public-interest challenges to municipal property-tax revisions cannot be used to bypass the statutory appellate mechanism where the grievance is substantially individual and the petitioner does not establish representation of affected residents. Judicial review of municipal fiscal policy is confined to constitutional or legal invalidity, perversity, arbitrariness, or a patent procedural breach; courts cannot reassess the merits of revenue measures or substitute their views for those of the competent municipal body. Property-tax revisions undertaken to support municipal statutory functions and financial autonomy remain effective where no such infirmity is established.</description>
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      <pubDate>Mon, 08 Dec 2025 00:00:00 +0530</pubDate>
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