The Municipal Governance Act, 2010 lays down general rules for property taxation on all buildings in the city including residential and commercial buildings. However, the Heritage Sites Preservation Act, 2012 specificall

The facts of the question clearly indicates that Municipal Governance Act, 2010 provides the General provisions and Heritage Sites Preservations Act, 2012 provides the Special provisions for levy of taxes to the properties. This case attracts the well-known rule of construction that general provisions yield to special provisions. This rule is not an arbitrary principle made by lawyers and judges but springs from the common understanding that when the same person gives two directions one covering a large number of matters in general and another to only some of them, his intention is that, the latter directions should prevail as regards all the rest of the earlier directions and should have effect. It is the duty of the courts to avoid such repugnancy and wherever it is possible, construe provisions in such manner that they harmonise. Provisions of one section of a statute cannot be used to defeat those of another unless it is impossible to effect re-conciliation between them. This principle is expressed in the Latin maxim Generalia specialibus non derogant (also known as the rule of implied exception) meaning general things do not derogate from special things; things general do not restrict or detract from things special. This well-known proposition of law says that when a matter falls under any specific provision, then it must be governed by that provision and not by the general provision. The general provisions must admit to the specific provisions of law. It is a basic principle of statutory interpretation. Therefore, the special law will override the general law in matters relating to heritage properties. The municipal authorities' action of levying tax under the general act is legally unsustainable, as it ignores the specific exemption provided in the later and special legislation. The tax demand imposed on the heritage trust is thus invalid.