The Supreme Court on Monday (December 8) upheld the authority of civic bodies to revise property tax rates, holding that such revisions cannot be challenged unless the procedure adopted is arbitrary or in clear violation of the governing statutory provisions.

“The matters of tax revision fell squarely within the domain of the appellant-Corporation, and the High Court ought not to have reassessed the merits of the policy decision as if it was sitting in appeal over the said decision.” , observed a bench of Justice Vikram Nath and Justice Sandeep Mehta while setting aside the Bombay High Court's Nagpur bench decision which quashed the Akola Municipal Corporation decision to revise the property tax rates nearly after 16 years when it last revised in 2001.

The Court said that the High C

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