Uttar Pradesh Municipalities Act, 1916

The respondents, claiming to reside outside the limits of Nagar Palika Thakurdwara, filed a suit seeking a permanent injunction, a declaration that they were not liable to pay house tax, and recovery of a modest tax amount of about Rs 11,006.07. The trial court dismissed the suit; the first appellate court allowed the …

The landlord owned Shop No. 4 in Gorakhpur and leased it to the tenant on a five‑year fixed tenancy starting 1 July 1985, with a clause for rent increase upon consent after expiry. After the tenancy ended on 30 June 1990, the tenant remained in possession without a renewed lease and failed to pay the agreed rent and pe…

The Municipal Board of Saharanpur assessed house‑tax and water‑tax on a defunct railway company’s properties situated in a single complex with a "common compound". The Board treated all buildings as one unit for both taxes and allowed a 10% depreciation on the estimated cost of the buildings. The District Magistrate up…

The Supreme Court examined whether the statutory vesting of enemy property in the Custodian for Enemy Property under the Enemy Property Act, 1968 amounts to an expropriation that transfers ownership to the Union of India, thereby invoking Article 285's tax exemption. It held that the Custodian acts only as a trustee fo…

Mohan Lal Tripathi, who was directly elected President of the Rae Bareilly City Municipal Board, challenged a no‑confidence motion passed by the Board under Sections 87‑A and 47‑A of the Uttar Pradesh Municipalities Act, 1916. He argued that a President elected by the entire electorate could not be removed by a smaller…

The Supreme Court entertained a public interest litigation filed by M.C. Mehta seeking relief from the severe pollution of the River Ganga at Kanpur, where 274.5 million litres of untreated sewage were being discharged daily. The petition raised the question of whether a non‑riparian citizen could sue for a public nuis…

The petitioners OCL India Ltd., SAIL and Hindalco challenged the levy of entry tax under the Orissa Entry Tax Act, 1999 (and similar statutes in Uttar Pradesh) on the ground that industrial townships, which had been excluded from municipal limits by notifications under the proviso to Article 243Q, were not "local areas…