Property tax held to be properly imposed on a warehouse
Aug. 17, 2016
1 Indian Oil Corporation Limited had a plant in the Chinnachowk Grama Panchayat and property tax was demanded under the Andhra Pradesh Panchayat Raj Act, 1994. The High Court dismissed IOCs writ petitions and held that property tax is payable. The Supreme Court, dismissing the appeal, held that property tax is liable on a warehouse, and it may not be necessary that such place is capable of frequent visits by humans or fit for human occupations.-...