Gujarat Provincial Municipal Corporations Act, 1949

The Supreme Court considered appeals by Parivar Seva Sanstha and Bai Gulab Hargovandas Trust seeking exemption from municipal property tax on the ground that their hospitals and clinics are run by charitable trusts. The issue was whether clause (b) of Section 132 of the Gujarat Provincial Municipal Corporations Act, wh…

The petitioners, a group of real‑estate partnership firms, sought a writ directing the Airport Authority of India (AAI) to conduct an aeronautical study at their expense to determine whether their completed buildings, which allegedly exceed the height limits in the No‑Objection Certificates (NOCs) issued under the Mini…

The petitioners, a group of real‑estate partnership firms, sought a writ directing the Airport Authority of India (AAI) to conduct an aeronautical study at their expense to determine whether their completed buildings, which allegedly exceed the height limits in the No‑Objection Certificates (NOCs) issued under the Mini…

The petitioners, a group of real‑estate partnership firms, sought a writ directing the Airport Authority of India (AAI) to conduct an aeronautical study at their expense to determine whether their completed buildings, which allegedly exceed the height limits in the No‑Objection Certificates (NOCs) issued under the Mini…

The petitioners, a group of real‑estate partnership firms, sought a writ directing the Airport Authority of India (AAI) to conduct an aeronautical study at their expense to determine whether their completed buildings, which allegedly exceed the height limits in the No‑Objection Certificates (NOCs) issued under the Mini…

The petitioners, a group of real‑estate partnership firms, sought a writ directing the Airport Authority of India (AAI) to conduct an aeronautical study at their expense to determine whether their completed buildings, which allegedly exceed the height limits in the No‑Objection Certificates (NOCs) issued under the Mini…

The petitioners, a group of real‑estate partnership firms, sought a writ directing the Airport Authority of India (AAI) to conduct an aeronautical study at their expense to determine whether their completed buildings, which allegedly exceed the height limits in the No‑Objection Certificates (NOCs) issued under the Mini…

The petitioner, a social worker, sought a writ under Article 226 directing the Ahmedabad Municipal Corporation to reconsider and re‑issue a commercial tax bill, claiming the premises is residential. He had paid a 2013 commercial tax bill and later received a 2021 bill, alleging the authorities acted arbitrarily without…

The petitioner, Hajibhai Kasam Sad, filed a Special Civil Application before the Gujarat High Court seeking relief against the State of Gujarat and others. The respondent No.2, through counsel, requested that the notice dated 19 January 2026 be withdrawn and that fresh proceedings be initiated under Section 478 of the …

The Supreme Court examined whether Gujarat's municipal tax provisions could levy a tax on mobile telephone towers. The petitioners (Ahmedabad Municipal Corporation) argued that mobile towers are not "land or building" under Entry 49 of List II of the Seventh Schedule, rendering the tax ultra‑violet. The Court interpret…