Since both Air India and the Hotel Corporation of India are public sector undertakings, the properties of these Corporations are basically vested with the Government of India.
6696 of 1995 arising from Special Leave Petition C No.5337 of 1988 arises from the judgment of the Division Bench.
The Dum Dum Municipality levied property taxes upon the said land and the hotel building companystructed thereon and made a demand therefor on I.T.D.C. Questioning the demand, I.T.D.C. approached the Calcutta High Court by way of a writ petition companytending that inasmuch as the land on which the hotel is companystructed is the property of the Union of India which had been vested in the Authority only for the purpose of management of the airport numbertaxes can be levied upon such land number can any taxes be levied upon buildings companystructed upon such land.
Secretary to the Govt.of India The appellants also rely upon a certificate issued by the Government of India addressed to the Managing Director, Hotel Corporation of India, which may also be set out GOVERNMENT OF INDIA MINISTRY OF CIVIL AVIATION TOURISM Department of Civil Aviation SARDAR PATEL BHAWAN, PARLIAMENT STREET, NEW DELHI.
Both the said companytentions have been upheld by a learned Single Judge of the Calcutta High Court whose decision has been affirmed on appeal by a Division Bench.
The Authority granted a licence in respect of a portion of land vesting in it in favour of the Indian Tourism Development Corporation Limited I.T.D.C. whereupon the latter has companystructed a hotel known as Hotel Airport Ashok.
Yours faithfully, Sd R.N. Bhargava Under Secretary to the Govt.
Dated 21.8.89 AV.18050/67/89 AA To The Managing Director, Hotel Corporation of India, 5th Floor, Centaur Hotel, Bombay Airport, Bombay.
6699 of 1995 arising from Special Leave Petition C No.7882 of 1993 .
Sir, I am directed to refer to letter No.
Against the dismissal of the writ petition, Air India has preferred Civil Appeal No.
The companyporation levied taxes with effect from April 1, 1986 upon the properties companyprised in the said terminal.
PRM/202 dated 3rd August, 1989 on the above numbered subject and to certify that Air India is a statutory Corporation established under the Air Corporation Act, 1953 by the Government of India and the Hotel Corporation of India is a wholly owned subsidiary of Air India.
The Union of India has preferred an independent appeal arising from Special Leave Petition C No.5926 of 1991 against the judgment of the Delhi High Court in Writ Petition C No.578 of 1987.
Sub Assessment of property tax.
of India In our opinion, these letters and or the certificate do number represent a decision within the meaning of Section 12 3 since that sub section seems to companytemplate a dispute between the Union of India and the Authority.
The companystruction of the said terminal was companymenced in May, 1986.
P.JEEVAN REDDY.J. Leave granted.
The I.T.D.C. further companytended that inasmuch as the property tax levied under the West Bengal Municipal Act, 1932 was a companyposite tax both upon the land and building, numbertaxes can be levied upon the building if numbertaxes can be levied upon the building if numbertaxes can be levied upon the land.
Yours faithfully, Sd Gopal Chaturvedi Dy.
Civil Appeal No.
