What would “land” and/or “building” mean for the purpose of determining property tax? While interpreting the provisions of the Delhi Municipal Corporation Act (DMC Act) the Supreme Court has held that cost of plan and machinery, lifts and air-conditioners fixed on the land or building which is subject to property tax shall not be included for determining the rateable value of the land or building. (Krishna Mohan Pvt Ltd vs Municipal Corporation of Delhi & Ors.) The full bench of the high court had held that in computing rateable value as per the DMC Act these items ought to be included while valuing a building.

Application of the Water (Prevention & Control) Act (Water Act), and Air (Prevention and Control of Pollution) Act (Air Act) do not make polluting units immune against provisions for removal and prevention of nuisance provided in the criminal law. Certain industrial units were served orders under section 133 of the Code of Criminal Procedure (the Code) to close their units on allegations that effluents from these units caused public nuisance. A preliminary point about applicability was raised before the Madhya Pradesh High Court. The high court held that the Air Act and Water Act ruled out operation of section 133 of the Code. The Supreme Court held that operation of the Air Act and Water Act does not exclude application of section 133 of the Code. Section 133 empowers any executive magistrate especially empowered in this behalf by the state government to pass order for removal of nuisance in the manner specified in the Code. (State of M.P. vs Kedia Leather and Liquor Ltd & Ors.)

In a complaint with regard to time share in Toshali Resorts International the District Consumer Disputes Redressal Forum held that the matter was not a consumer dispute in view of an earlier decision of the National Commission. The Supreme Court set aside the order of the Forum. Relying on an earlier decision of the Supreme Court which took the view that even in respect of matters where immovable property is involved, the question to be examined was whether there was any service to be rendered. The Supreme Court set aside the order of the Forum and remitted the matter to the Forum for fresh consideration in accordance with law.

SOLON