KMC’s Power to Revise Property Valuation for Levying Tax Upheld in ₹11.24 Crore Dispute: Calcutta High Court
The Calcutta High Court delivered a significant judgment in the case of Sahujain Charitable Society and Anr. versus The Kolkata Municipal Corporation and Ors., upholding the constitutional validity of Section 3 of the Kolkata Municipal Corporation (Amendment) Act, 2022. The Court held that the amendment validly expands and retrospectively validates the power of the Corporation to revise annual property valuation. Facts of the Case The dispute arose when Sahujain Charitable…