M/S S B L PRIVATE LIMITED vs. INCOME TAX OFFICER WARD 72 JAIPUR
Appeal is dismissed
ITA/51/2017HC Rajasthan15 Mar 2021
Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA
For Respondent: (PETITIONER IN OP(ARB) 405/2012 OF DISTRICT JUDGE
Section 2(26)Section 233Section 34
reassessment of tax:
Provided that at the time of revision of such annual property tax
the exemptions or increases under sub-section (7) shall not apply.
(5) The rates of basic property tax fixed by the Council for the
first time under sub-section (3) shall come in to force on such date as
the Government may, by notification, appoint