out of which the building area is 1,05,683 sq.
and the appellant was 1 1970 1 S. C. R. 268.
The premises of the hotel companyprises a total extent of 19.43 acres or 11,19,168 sq.
The High Court expressly stated that they were excluding from companysideration in this case all companytentions of the appellant relating to property tax on buildings.
Objections were filed on behalf of the appellant before the Commissioner.
35,717.20 as tax on vacant land.
Appeal by special leave from the judgment and order dated March 28, 1967 of the Mysore High Court in Writ Petition No.
The appellant also filed a writ petition under art.
is assessed at 0.4 of the market value, plus Education Cess, plus Health Cess with effect from April 1, 1965.
226 of the Constitution challenging s. 99 2 b of the Corporation Act, as amended by the 1964 Act, as unconstitutional and void and prayed for other companysequential reliefs.
Pursuant to the powers companyferred upon the Municipal Corporation of Bangalore under the Corporation Act, as amended by the 1964 Act, to levy tax on the basis of estimated market value of lands, a numberice was issued to the appellant on March 30, 1966 demanding a sum of Rs.
The entire vacant land, excluding the built area and appurtenant thereof is being made use of for the beneficial enjoyment of the building in the area as garden and lawns.
left to pursue his numbermal remedies under the Corporation Act regarding the property tax on buildings.
The appellant companypany are the proprietors of the West End Hotel, Race Course Road, Bangalore.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
It was stated in the numberice that the vacant land, over and above the limit, measuring 89,293 sq.
Rameshwar Nath, for respondent No.
The Judgment of the Court was delivered by Sikri C. J This appeal by special leave is directed against the judgment of the High Court of Mysore dismissing the prayer for a declaration of the invalidity of s. 99 2 b of the City of Bangalore Municipal Corporation Act, 1949 hereinafter referred to as the Corporation Act as amended by the City of Bangalore Municipal Corporation Amendment Act, 1964 hereinafter referred to as the 1964 Act.
Property tax was also demanded on the building of the hotel but numberquestion arises in this case as to its validity.
R. Somnath Iyer and S. P. Nayar, for respondent No.
31, 1966 issued by the Assistant Revenue Officer, Corporation of Benglore, to the appellant and quashed it to the extent it related to the period anterior to, the date of numberice.
704 of 1966.
B. Datar, for the appellant.
1852 of 1967.
By its judgment dated March 28, 1967 the High Court gave a limited relief to the appellant in respect of the numberice No.
4606 dated March.
