Court : Supreme Court of India
Reported in : AIR1992SC1456; JT1992(3)SC19; 1992(1)SCALE851; (1992)3SCC390; 2SCR535; 1992(2)LC345(SC)
..... according to the appellant to determine voluntary contributions is qualitative and not quantitative. we will examine the correctness of this submission, the delhi municipal corporation act of 1957 in so far as it grants an exemption under section 115(4) makes a departure from the other statutes of similar kind ..... public benefit or philanthropy that was what was stressed by each of the law lord. therefore, while applying the ratio under the delhi municipal corporation act one cannot straightaway adopt the views expressed in england. here, the definition is somewhat circumspect. hence, it must be viewed with reference ..... are inclined to agree with mr. b. sen, learned counsel for the delhi municipal corporation in this regard. therefore, it would necessarily it would necessarily in this public benefit.83. the rulings arising out of income-tax act may not be of great help because in the income-tax 'charitable purpose' ..... no such school shall charge, during that academic session, any fee in excess of the fee specified by its manager in said statement,64. section 18(3) talks of unaided school like the present and its school fund, which is extracted below; (3) in every recognised unaided school, there ..... director. no fee in excess of the fee specified by the manager could be levied. section 18(3) talks of recognition under aided school fund.18. the rules made under the delhi school education act, 1973 also have a great bearing. rule 50 lays down elaborately the conditions for recognition. clause .....Tag this Judgment!
Court : Mumbai
Reported in : 2008(3)ALLMR546; 2008(3)BomCR408; (2008)110BOMLR951
..... would be exempted from paying octroi duty on goods imported for trade to the mandi. the state government in exercise of powers under the punjab municipal act directed the municipal committee to withdraw the exemption from payment of octroi duty. when the traders, who had set up their business in the mandi on promise ..... the clue to interpret them is provided by section 2(f) (iii) itself. it rejected the argument of any discrimination as is evident by paragraphs 18 and 19. it is on this basis that it upheld the decision of the mrt and that of this court.138. we do not think that ..... shrubs and pasture land' and (iii) any other land whatsoever which the state government may by notification in the official gazette declare to be a forest.83. it is important to note that this definition is an inclusive definition specific to the provisions of chapter v alone. since it is an inclusive definition, ..... f)(iii). the notice must have reasonable life and there is necessity to record such a requirement. he has invited our attention to paragraphs 15 and 18 of the writ petition and contended that the facts disclose completely abnormal case. he submits that if a literal construction is leading to absurdity, then, ..... circumstances, they allege that the notices which are subject matter of these petitions are incapable of being implemented and given effect to after lapse of several decades.18. the other facts which need to be noticed are in writ petition no. 2196 of 2006 i.e. filed by m/s godrej and boyce . .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1974SC521; (1974)1SCC683; 3SCR294; 1974(6)LC190(SC)
..... neither the several offices and shops situated within the premises of the choultry, nor the furnished rooms in the main choultry are entitled to exemption from property tax under section 83 of the madras district municipalities act. 5. the trial court relied upon the decisions in sri kanyakaparameswari anna satram, represented by the secretary, sri batchu venkatesswar v. the vijayawada ..... as chawati or chauti, corruptly, choltry or choultry and the meaning is given as 'a public lodging place, a shelter for travellers'.11. the earliest act on the subject in madras is the madras district municipalities act of 1884. even there under section 63(1). amongst others, choultries were exempted from payment of tax ton buildings and lands. the word choultry was not ..... the purpose of the choultry which is indeed a charitable purpose. the case, therefore, falls squarely under section 83(1)(b) of the exemption clause.18. the appellant relied upon a decision of the andhra pradesh high court in kesarapalli anjaneyulu and anr. v. eluru municipality, by its executive officer, the commissioner and anr. i.l.r.(1964) ap 379, where the question ..... arose as to whether a portion of choultry, which is used for shops can be brought within the purview of section 83(1 .....Tag this Judgment!
Court : Rajasthan
Reported in : AIR1989Raj51; 1988(2)WLN487
..... and selling them from there to other principals in manglore and that such sales were not assessable to octroi under the bombay municipal boroughs act (18) of 1925 in view of the connotation of three expressions, 'consumption use or sale' in the municipal act. the point thus was whether a person who brought goods into a taxable territory and sold it there for being taken ..... an independent tribunal. in the circumstances it must be held that even in the class of cases to which the provisions of sections 83 and 85 of the municipalities act apply they cannot be said to provide a sufficiently effective remedy to an assessee to challenge the assessment made against him or to a person who is aggrieved by the ..... the supreme court was whether the civil court had jurisdiction to entertain the suit brought by the plaintiffs. section 83(1) of the c.p. and berar municipal act, 1922 provided for appeal against the assessment or levy of any tax under the act to the deputy commissioner or to such other office as may be empowered by the provincial government in that behalf ..... away this right and render illusory the protection afforded by the constitution. so, whatever be the position with respect to section 67 of the indian income-tax act, so far as section 83(3) of the act is concerned, we find it reasonably possible to construe it as' not depriving a person of his right to obtain redress from a civil court in .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2008(2)ALT611
..... sale. further, arcil shall not accept/undertake any responsibility for any pending/outstanding statutory dues and any other dues such as water/electricity/service charges, transfer fees, dues of the municipal corporation/local authority dues, workmen's dues, sales tax or any other cess, duties, levies by whatever name it is called including interest, etc., if any. the assets if ..... 1st respondent-arcil cannot exercise any authority or function in an arbitrary fashion. the following illustrate the duties and functions of public nature and public character contemplated by the security act, securitisation companies and reconstruction companies:(i) efficient and focused recovery of public monies to reduce non-performing assets of publicly held banks and financial institutions;(ii) to employ and ..... be a bidder. such a plea was not raised. but, however certain submissions were made in this regard. the subsequent events had been brought to the notice of this court.83. c.p. no. 43/2007 and the order made therein by the learned company judge had been relied upon by both the contesting parties and the relevant portions had been ..... cannot be put in a rigid mould, at which stating that before an adverse decision is taken, the affected person should be taken into confidence, it was observed in paragraph 18 that whether and in what circumstances that confidence should be taken into consideration cannot be laid down on any strait-jacket.' when constitutionality of the statute or the statutory rules .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1974SC2009; (1974)2SCC402a; 1SCR1
..... the ordinary procedure of a civil suit. that is one more requirement which must be satisfied before the special procedure provided in chapter va of the municipal act can be condemned as discriminatory. we would not have ordinarily preceded to consider whether this requirement is satisfied or not as it is unnecessary to do ..... article 34. it is, therefore, no argument on the part of the respondents to say that the special procedure set out in chapter va of the municipal act is fair ,and consequently it does not have to stand the test of article 14.41. having cleared, the ground, we may now proceed to apply ..... punjab (supra) does not represent the correct law and must be overruled. the challenge against the constitutional validity 'of chapter va of the municipal act and the government premises eviction act must accordingly be rejected.45. it would on this view appear to be unnecessary to consider whether the special procedure set put in chapter va ..... power on the collector to resort to the power under the act in the case of some and a suit in the case of some others.18. it is also necessary to point out that the procedures laid down by the two acts now under consideration are not so harsh or onerous as to ..... suggest that a discrimination would result if resort is made to the provisions of these two acts in some cases and to .....Tag this Judgment!
Court : Mumbai
Reported in : 1998(1)ALLMR194; 1998(1)BomCR179
..... with his comments and the corporation by its resolution no. 744 dated 10-10-96 resolved that the petitioner be removed from municipal services under the provisions of section 83(1) of the act of 1888. 3. shri b.v. chavan, retired judge of this court was appointed as enquiry officer to hold the departmental ..... any infraction of these rules is obviously misconduct. on the other hand rule 5-a, 13-a, 18-a, 31 make the provision that municipal officer or servant shall act in a particular manner. any act otherwise than in the manner permissible under the rules with also be misconduct. i am not going into details ..... contemplated in clause (b) is not a suspension by way of punishment but a suspension pending an enquiry contemplated under sub-section (1) of section 83 against a municipal officer or servant for breach of departmental rule or discipline or for any other misconduct. in this context, it would be relevant to look at sub ..... duty permitting an inference of negligence would not constitute misconduct nor for the purpose of rule 3 of the conduct rules as would indicate lack of devotion to duty.'18. in m/s glaxo lab. (i). ltd., appellants v. presiding officer, labour court, meerutand others, respondents, : (1984)illj16sc the apex court was ..... or destruction of records will amount to misconduct. rule 5, 5-b, 6, 7. 8, 9, 10, 11, 12, 13, 13-b, 13-c, 14, 15. 18, 19, 20, 21, 22, 23, 28, 29, 30, 31-a, 33, 34, 35, 36 and 39 begins with the expression 'no officer or servant shall.....' .....Tag this Judgment!
Court : Allahabad
Reported in : AIR1952All753
..... 1scr135 , e.g. the delay consequent on the necessity of giving a notice under section 80, c. p. c. and section 326, u. p. municipalities act, and the likelihood of delay in the disposal of the question through ordinary litigation justify the hearing of this application on merits.38. i, therefore, agree with brother bind ..... to those classes of animals whose slaughter is prohibited. 22. i can find nothing in any of the provisions of the u. p. municipalities act, 1916, to deprive the municipal boards of the power to prohibit the slaughter of any class of animals if such prohibition is for the purpose of promotion of the public ..... had to deal with a fundamental right to carry on trade. the learned advocate general of uttar pradesh invited attention to section 318, u. p. municipalities act and submitted that the petitioner having adequate remedy by way of appeal, the court should not grant any writ in the nature of the prerogative writ of ..... law is not unreasonable and as such it is not hit by article 19(1)(g) of the constitution read with clause (6) of that article.18. although in the affidavit the point was raised that the impugned bye-law conflicts with article 14, it was not argued before us. the point sought ..... to frame and is, there-fore, ultra vires of the municipal board.58. lastly, bye-law no. 9, as amended by amendment no. 4 of the amendments published in notification no. 4100/xiii-83(3)-49 in the u. p. gazette, dated the 31st march 1951, provides a penalty up to rs. 250/- for .....Tag this Judgment!
Court : Mumbai
Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; 311ITR46(Bom)
..... foreign company held in the indian company, by other foreign company. this being the dominant purpose of the transaction, the transaction would certainly be subject to municipal laws of india, including the indian income tax act. the petitioner has admitted that htil has transferred their 67% interests in hel qua their shareholders, qua the regulatory authorities in india (fipb), qua the statutory ..... alter the effect. the 'person' deducting the tax would necessarily encompass the person obliged to deduct tax. any other interpretation would lead to absurd consequences and has to be avoided.xviii) thus, both under the pre-amended provisions of sections 201 and 199 and post the amendment made in 2002 or 2003, the petitioner is liable to be treated as assessee ..... , the department had reminded the petitioner, even before the conclusion of the transaction, of the obligations prescribed under the income tax act and the remedies that are available to the petitioner under the income tax act, which it has failed to avail.83. mr. parasaran pointed out that incidentally, the hon'ble supreme court has held that the rights of a person like ..... the petitioner are fully safeguarded under section 195(2), 195(3) and section 197 of the income tax act. assuming that the petitioner is found liable to .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2003SC1659; 2003(2)ALLMR(SC)725; JT2003(5)SC509; (2003)9SCC731; 1SCR1112
..... would result in anomaly and confusion if not chaos. care has been taken by the legislature by engrafting section 452a into the body of bmpc act by bombay provincial municipal corporations (amendment and validation) act, 1995 (at maharashtra act 4 of 1995) which reads as under:-'452a. power of state government to appointgovernment officer or officers to exercisepowers and perform functions and duties ..... to take power to the state government to resolve the legal and the procedural stalemate. the government of maharashtra therefore considered it expedient to suitably amend the bombay provincial municipal corporations act, 1949 providing for appointment of government officer or officers to exercise the powers and to perform all the functions and duties of the corporation until the first meeting ..... be 65for every additional population of 15.000 above 3 lakhs, one additional councillor shall be provided, so however that the maximum number of elected councillors shall not exceed 83.(ii) above 6 lakhs and upto 12 lakhsthe minimum number of elected councillors shall be 85.for every additional population of 20,000 above 6 lakhs, one additional councillor ..... , the results announced and the elected body was scheduled to assume office on 17.12.2001 and therefore there was no justification for staying the operation of the judgment.18. a perusal of the judgment of the high court shows that in substance four grounds have prevailed with the high court for granting the relief to the writ petitioners: .....Tag this Judgment!