LexMUNICIPAL CORPORATION OF DELHI versus RISHI RAJ JAIN AND ANR.
Open in Lexace · Ask the AI about this caseJudgment (excerpt)
MUNICIPAL CORPORATION OF DELHI
A
v.
RISHI RAJ JAIN AND ANR.
SEPTEMBER 14, 2006
[S.B. SINHA AND DAL VEER P~~ANDARI, JJ.]
B
Municipal Laws-Delhi Municipal Corporation Act, 1957-Section
I I 5-Dwelling house on agricultural /and-Land not being used for
agricultural purposes-Levy of General Tax u/S. I I 5-Extent of land exigible C
to tax-Held: Only the extent of land, on which the dwelling house has been
constructed, together with the land appurtenant thereto in terms of the
building bye-laws, would be exigible to General Tax,
Interpretation of statutes-Judicial review-Superior courts can
interpret a statute-But cannot issue guidelines contrary to provisions of the D
statute or rules fi·amed thereunder.
Respondent had constructed a dwelling house on his farmhouse. The
farmhouse situated within the agricultural green belt covered an area of 2.5
acres.
E
According to the Appellant-Corporation once a dwelling house is built
on an agricultural land, the entire area becomes exigible for levy of tax in the
event it is found that it is not being used for agricultural purposes. General
Tax was accordingly levied upon the Respondent in terms of Section 115 of
the Delhi Municipal Corporation Act, 1957. Respondent challenged the same,
by filing a writ petition, and the High Court issued certain directions in this F
regard. Hence the present appeal.
Disposing of the appeals, the Court
HELD: 1. Indisputably, building bye-laws framed. by the Appellant-
Corporation operate having regard to the areas and locations as well as the G
nature of the lands/premises. Farm houses, although, are primarily meant to
be used for agricultural or horticultural purposes; construction of a dwelling
house therein is permissible in law. (206-D)
2.1. Sub-Section (4) of Section 115 of the Delhi Municipal Corporation H
201
202
SUPREME COURT REPORTS [2006] SUPP. 6 S.C.R.
A Act, 1957 provides for an exception as regards payment of tax providing that
no tax shall be levied on agricultural lands and buildings. Dwelling house,
however, is not within the purview of the exempted category. Buildings on an
agricultural land may be constructed for different purposes. They may be built
for agricultural purposes. A dwelling house constructl!d by the owner thereof,
B however, has a different connotation. Whereas bui:ldings/houses built for
agricultural purposes are specifically excluded from levy of tax, dwelling
houses are not What would be the extent of the land, which, however, would
be exigible to tax would be the extent ofland upon whic:h it has been constructed
and the land appurtenant thereto. [206-F-H)
C
2.2. It was, thus, not for the High Court to issue any directions in this
behalf, as has been sought to be done by reason of the impugned judgment.
Each case has to be considered on its own facts. The superior courts, although,
can interpret a statute, cannot issue a guideline which would be contrary to
the provisions of the statute or the rules framed thereunder. The directions
issued by the High Court, therefore, are set aside. It is directed that only the
D extent of land, on which the dwelling house has been constructed, together
with the land appurtenant thereto in terms of the building bye-laws, would be
exigible to General Tax under Section 115 of the De'lhi Municipal Corporation
A~t. [209-G, H; 210-A)
Maharaj Singh v. State of Uttar Pradesh & Ors., (1977[ 1 SCC 155;
E Municipal Board, Saharanpur v. Shahdara (Deli1i) Saharanpur light Rail
Co. Ltd., (1999[ 1 SCC 586 and Municipal Corporation of Delhi & Anr. v.
Shri Naresh Kumar & Ors., JT (1997) 3 SC 436: [1997[ 4 SCC 766, referred
to.
F
CIVIL APPELLATE JURISDICTION : Civil Appeal No. 4125 of2006.
G
From the interim Order dated 6.4.2004 of the High Court of Delhi at New
Delhi in C.M. (M.) No. 270/1999.
WITH
C.A. No. 4 I 43/2006.
Arnita Gupta for the Appellant.
Sudhir Nandrajog for the Respondents.
H
The Judgment of the Court was delivered by
'MUNICIPAL CORPORATION OF DELHI v. RISH! RAJ JAIN [S.B. SINHA, J.]
203
S.B. SINHA, J. Leave granted.
The Respondent is owner of a farm house. He had constructed a
dwelling house therein. The area of the farm house is said to be 2.5 acres .
. The said land is within the agricultural green belt.
A
General tax is levied by the Appellant-Corporation in terms of Section B
115 of the Delhi Municipal Corporation Act, 1957 ('the Act', for short). Clause
(c) of Sub-Section (4) of Section 115 of theExcerpt shown. Read the full judgment & AI analysis in Lexace.