1994 (5) TMI 278

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....ation in these appeals is whether the godowns situated within Municipal limits owned by the Appellant, a Corporation established Under Section 3 of the Warehousing Corporation Act, is liable to pay property tax under the Municipal Corporation Act (in brief 'the Act') or it is exempt either Under Section 135 of the Act or Under Article 285 of the Constitution of India. For the latter no fac....

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....erty tax at a rate of not less than 6-1/2% and not more than 12-1/2% of the annual value determined under this chapter shall be imposed by the Corporation upon all lands or buildings or both within the city except the following namely:  (a)....  (b) building and lands vested in Central or State Government used solely for public purposes or in the Corporation, in respect of which th....

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....cludes any Corporation other than Municipal Corporation as no tax is leviable by any Corporation except the Municipal Corporation. The Appellant, therefore, could not claim that no tax was leviable on the buildings owned by it. 9. For these reasons, this appeal fails and is dismissed with costs. Civil Appeal No. 1832 of 1988: The Appellant challenged the levy of tax by the Municipal Corpo....