Calcutta Municipal Corporation and Others v. Shrey Mercantile Pvt. Ltd.

4 SCC 245Reported decision2005#1367 most cited

What is Calcutta Municipal Corporation and Others v. Shrey Mercantile Pvt. Ltd. authority for?

The case holds that the literal rule of construction is appropriate for interpreting statutory definitions, particularly in determining what constitutes a 'shop' or commercial premises under municipal laws for taxation or licensing purposes.

84

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2003 to 2022.

Also referred to as

Calcutta Municipal Corporation v. Shrey Mercantile Pvt. Ltd. · 4 SCC 245 · 2005 SCC · literal rule of construction · statutory interpretation · definition of shop · municipal law · municipal tax · commercial premises · scope of establishment · property tax

Judgments citing Calcutta Municipal Corporation and Others v. Shrey Mercantile Pvt. Ltd.

ULTRATECH CEMENT LIMITED vs. THE STATE OF KARNATAKA AND ORS

WA/200056/2021HC Karnataka22 Dec 2022

Bench: S.R.KRISHNA KUMAR,K S HEMALEKHA

Section 4

…- 1 - IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 22ND DAY OF DECEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE S.R. KRISHNA KUMAR AND THE HON’BLE MRS. JUSTICE K.S. HEMALEKHA WRIT APPEAL No.200055 OF 2021 C/W WRIT APPEAL No.200057 OF 2021 C/W WRIT APPEAL No.200056 OF 2021 In W.A.No. 200055/2021 BETWEEN: ULTRA TECH CEMENT LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 HAVING REGISTRED OFFICE AT AHURA CENTER MAHAKALI VACES ROAD, ANDHERI(E) MUMBAI MAHARASHTRA & HAVING ITS UNIT M/S. RAJASHREE CEMENT WORKS ADITYA NAGAR, MALK…

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

SAPTHAGIRI BUILDERS & DEVELOPERS vs. THE STATE OF KARNATAKA

WP/15/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

SRI. AL MUTHAIAH vs. THE STATE OF KARNATAKA

WP/17048/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

M/S FOUNTAIN REAL ESTATES AND DEVELOPERS vs. THE STATE OF KARNATAKA

WP/24906/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

M/S ESTEEM ICON vs. THE STATE OF KARNATAKA

WP/9581/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

OMAR FAROOK vs. STATE OF KARNATAKA

WP/41409/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/13495/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

TRANQUIL REALTY PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/8984/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

M/S SOBHA HIGHRISE VENTURES PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/28990/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

PURAVANKARA LIMITED vs. STATE OF KARNATAKA

WP/57893/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

SRI R SHANKARAPPA vs. THE STATE OF KARNATAKA

WP/17262/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

M/S.SOBHA LIMITED vs. STATE OF KARNATAKA

WP/55945/2015HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

SOBHA LIMITED vs. STATE OF KARNATAKA

WP/10164/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

M/S BHARTIYA CITY DEVELOPERS PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/7538/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

WP/59/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

WP/30168/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

WP/23888/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

SMT. VIMALAMMA vs. THE STATE OF KARNATAKA

WP/27756/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

M/S SHUBHACHANDI GRIHA NIRMAN PVT. LTD., vs. THE STATE OF KARNATAKA

WP/29271/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…of Belgaum ILR 2011 Karnataka 2631 247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others 2012 (3) KarLJ 302 c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245 d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282 e) The Corporation of Calcutta and another V. Liberty Cinema AIR (1965) SC 1107 f) Delhi Race Club Ltd. V. Union of India and Others (2012) 8 SCC 680 g) Nagar Mahapalika Varnasi V. Durga Das B…

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