Court : Chennai
Reported in : (1971)2MLJ339
orderm.m. ismail, j.1. this writ petition challenges the levy of betterment contribution under the madras irrigation (levy of betterment contribution) act, 1955 (madras act iii of 1955). the facts giving rise to this writ petition are not in dispute. the petitioner-adheenam owns lands in a number of villages in ambasamudram taluk in tirunelveli district. the main ..... the act. for the purpose of fixing up the liability, it is necessary to refer to certain statutory provisions. the relevant section is section 4--b (1) which says that the government shall be entitled to levy a betterment contribution from the landholder on every acre of land in any improved old ayacut in accordance with the provisions of the section. section 2 (3-a ..... ) defines what is meant by 'improved old ayacut'. according to that definition, it means 'all lands which are significantly benefited by the execution of the notified work but does not include the ayacut of any existing irrigation ..... charging provision, namely, section 4-b of the act. apart from this failure of the authorised officer, which failure is reflected in the order of the appellate authority also, i am of the opinion that the reason given by the authorised officer, as well as the appellate authority for upholding the levy of betterment contribution in the particular case cannot be sustained. the .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1972SC828; (1972)1SCC421; 2SCR900
..... class of owners of land. section 12 pertains to the bar of jurisdiction of civil courts in respect of matters falling within the scope of the authorities acting under the act. according to section 13, the provisions of the andhra pradesh irrigation (levy of betterment contribution and advance betterment contribution) act, 1955 in so far as they relate to drainage work, shall not apply to any drainage scheme under the ..... of shri venkatadri shows that apart from prevention of damage to crop by floods, the following indirect benefits are derived by irrigated land as a result of drainage :(1) facilitates early ploughing and planting, (2) lengthens the crop-growing season, (3) provides more available soil moisture and plant food by increasing the depth of root-zone soil (4) helps in soil ..... to the proceeds referred to in sub-section (1), any moneys received from the state or central government or any other source for the purposes of this act, shall be credited to the fund.(3) the fund shall vest in, and be administered by the board in such manner as may be prescribed.(4) the fund, in so far as it ..... western delta, the krishna eastern delta and the krishna central delta;(iv) the krishna western delta;according to clause (e), 'drainage cess' means the tax leviable and collectable under section 3. clause (f) defines 'drainage scheme' as under :'(f) 'drainage scheme' means any scheme for the improvement of drains in the delta area and for the formation of flood moderating reservoirs .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR1983AP170
..... revenue and the district collectors to appreciate this point it is necessary to examine the scheme of the act. the statement of objects and reasons discloses that the special land tax act was enacted as it was found that the andhra pradesh irrigation (levy of betterment contribution and advance betterment contribution) act, 1955 could not be implemented effectively in view of the fact that the procedure laid down therein for ..... several projects in the state therefore, it was thought that before the special land tax is imposed the provisions of theis act should be applied. s. 3 provides that from the commencement of this act, the government shall be entitled to levy and collect in respect of every land the owner of which in their opinion is benefited or is capable of being benefited ..... under which the special assessment tax has to be imposed neither the district collector nor the commissioner, land revenue could issue a notification in respect of those areas.3. in the instant case several notifications are issued by the district collector as well as the commissioner, land revenue in respect of various ayacuts under the projects. it is submitted ..... by any irrigation work, the costs of which exceeds in the case of scheduled areas thirty lakhs of rupees and in other .....Tag this Judgment!
Court : Supreme Court of India
..... enacted by kerala legislature, which came into force on 18.09.2003. 2003 act was enacted to consolidate and amend the laws relating to construction of irrigation works, conservation and distribution of water for the purpose of irrigation and levy of betterment, contribution and water cess on lands benefited by irrigation works in the state of kerala and to provide for involvement of farmers in water utilisation ..... presidency of fort st. george which was deemed to be a province under 1919 act became governor s province of madras.41. section 177 of the 1935 act, omitting the unnecessary part reads, ..any contract made before the commencement of part iii of this act by, or on behalf of, the secretary of state in council shall, as from that date (a) if it ..... . dr. babu ram saksena v. state; [air1950sc155 . state of himachal pradesh v. union of india & ors.; [(2011) 13 scc344 . virendra singh & ors. v. state of uttar pradesh; [(1955) 1 scr415: air1954sc447 .363. bar to interference by courts in disputes arising out of certain treaties, agreements, etc. (1) notwithstanding anything in this constitution but subject to the provisions ..... tribunal, re; [1993 supp (1) scc96(2)]. . thakur jagannath baksh singh v. the united provinces;[73 ia123 . maharaj umeg singh and ors. v. state of bombay and ors.; [(1955) 2 scr164 . arthur m. manigault v. alfred a. springs et al; [(1905) 199 us473 . the public trust doctrine in the water rights contexts by roderick e. walston; 29 .....Tag this Judgment!
Court : Chennai
Reported in : (2003)ILLJ284Mad; 2002(4)CTC385
..... combine and work for economic upliftment, which is a most important factor for the development of the state/country. there is enormous contribution made by the government for the establishment and growth of the cooperative societies, be it the grant of money or counter guarantee ..... there are several classes and categories of societies like farming societies, dairy societies, fishery societies, housing societies, industrial societies, labour contract societies, irrigation societies, oil seeds growers' societies, cooperative unions, cooperative training institutes, consumer societies etc. there are also some credit societies like agricultural service societies ..... runs contra to their arguments. in that case, the supreme court was dealing with a situation arising under u.p. cooperative societies act, 1955. in the said case, the employees of the cooperative societies were sought to be disturbed after 20 years of their service. but ..... n. 544; 4. m. arumugam v. registrar of co-op. societies w.a. no. 1495 of 1997, dated 17.3.1998; 5,t.n. civil supplies corporation, madras, rice-mill engineering section employees union v. t.n. civil supplies corporation, ; 6agra district cooperative bank v. prescribed authority, ..... better governance of the cooperative societies and over all, the government has got the supervisory powers and is entitled to issue directions. the power of the registrar is contained in section 181 of the act and that of the government in section 182 of the act. there is a power to levy .....Tag this Judgment!
Court : Gujarat
Reported in : (1973)14GLR537
..... incorporated some of the provisions of the said act by reference was also consequently void. this challenge found favour with the madras high court and taking the view that the impost levied under article 1 of schedule i of the madras court-fees and suits valuation act, 1955, was a tax and not a fee, the madras high court struck down that article in its application ..... fee in some cases, a large fee in others, subject of course to the provisions of article 14. but it is not competent to the legislature to make litigants contribute to the increase of general public revenue. in other words, the legislature cannot tax litigation, and make litigants pay, say for road-building or education or other beneficial scheme ..... not competent for the state legislature to enact this impugned article.20. as regards the scheme of the entries of the list in the 7th schedule, we can do no better than quote extensively from the judgment of ayyangar j. who was speaking for himself and subba rao j. in the corporation of calcutta and ann v. liberty cinema : ..... with the administration of civil justice for the financial years 1965-66 to 1969-70,----------------------------------------------------------------------------financial revenue & expenditure on differenceyear. receipts. administration between col.of civil justice. 2 and 3.rs. rs. rs.---------------------------------------------------------------------------- 1965-66 99,45,101 53,01,086 46,44,0151966-67 99,23,012 58,25,205 40,97,8071967-68 1,12,60,247 .....Tag this Judgment!
Court : Mumbai
Reported in : (1981)83BOMLR406; 1982MhLJ698
..... has initially set down the history of the levy of court-fees as applicable to suits on the original side of the madras high court. ultimately it is found that the division bench was considering the levy as existed under the madras court-fees and suits valuation act, 1955, which had totally given up the slab system ..... others, subject of course to the provisions of article 14. but one thing the legislature is not competent to do, and that is to make litigants contribute to the increase of general public revenue. in other words, it cannot tax litigation, and make litigations pay, say for road building or education or ..... based entirely on a false view of what services are rendered by the courts to litigants. according to the government's thinking higher services or better services are rendered to a litigant who has a higher claim. in our opinion there is no justification for this line of thinking. we are ..... higher claims.43. on these considerations, therefore, the plaintiff company is entitled to succeed in its challenge. in our opinion the act is unconstitutional on both grounds 2 and 3 viz. that it introduces an element of tax which is not permitted and that the state of maharashtra has not been able ..... the learned judge for various reasons indicated in the judgement, gave an option to the purchasers to regularise the sales, on payment of 33.1/3 per cent more than the prices at which they had earlier contracted to purchase these plots of land. thus, obviously according to the learned judge .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR1959AP398
..... sri tagannatli ramanuj das v. state of orissa : 1scr1046 . in the tost of these cases, their lordships of the supreme court held that the contribution levied under section 76 of the madras hindu religious and charitable endowments act, is a tax and not a fee and consequently it was beyond the power of the state legislature to enact that provision. in the latter ..... and immediate service to the petitioners, it cannot be justified.in these contentions, he is supported by the learned advocates appearing for the petitioners in w. p. nos. 718 of 1955 and 739 of 1936, who have argued that, if construed as a fee, it is so excessive that it does not bear a reasonable relation to the services rendered by ..... 1953 and the adaptation of the laws order made by the government of andhra on the first november 1953.3. the object of the act, as stated in the preamble, is to provide for the better regulation of buying and selling of commercial crops and the establishment of markets for commercial crops and make rules for their proper administration. for an appreciation of ..... . the learned advocates appearing for the petitioners have raised divergent contentions but they are all agreed- that the levy of fees as contemplated by section 11 of the act is unconstitutional. the learned advocate appearing for the petitionerin w.p. no. 42 of 1955 has contended that the levyin section 11 is a tax and not a fee and it must be struckdown .....Tag this Judgment!
Court : Gujarat
Reported in : AIR2004Guj124
..... of the matter, also now the defendants cannot raise any contentions or raise dispute about the liability of the payment of contribution fixed by the town planning officer. it was further submitted that the betterment charge or incremental contribution levied under the said act is not tax.2.7 in view of the aforesaid facts, the plaintiff stated that the defendants are liable to pay ..... lutz on 'public finance' p.215.'[re. judgment of the hon'ble supreme court in the case of the commissioner, hindu religious endowments, madras vs. sri lakshmindra thirtha swamiar of sri shirur mutt reported in : 1scr1005 ]8.3 'the tax is a compulsory exaction of money by public authority for public purposes enforceable by law and is not payment for services ..... substantiate his contention, learned counsel for the appellant has invited our attention to the provisions of the bombay town planning act, 1954 and the bombay town planning rules, 1955.5.1 he has invited our attention to sec.2(2) of the said act which provides definition of 'development plan' means a plan for the development or redevelopment or improvement of the entire ..... local authority to make agreement.5.1(a) learned counsel has also pointed out the provisions of the bombay town planning rules, 1955. the said rules have been enacted under section 87 of the bombay town planning act, 1954.rule 3 provides publication of declaration under section 4. rule 4 provides publication of development plan. rule 5 provides rule 4 to apply to .....Tag this Judgment!
Court : Delhi
Reported in : 2003VIIAD(Delhi)1; 107(2003)DLT385; 2003(71)DRJ178; 2003(3)JCC1669
..... associated in any degree whatsoever with the main offenders. but the prosecution also has a difficulty at hand. it is difficult for it to trace the exact contribution of each member of a conspiracy besides, direct evidence is seldom forthcoming. in the judgment : 1996crilj2448 , sstate of maharashtra and ors. v. som nath ..... of the thing in common sense, i am sure it must strike you that, except where a foreign enemy invades the country, war can never be levied in that manner in the commencement of an insurrection. .... what is a treasonable number, as the counsel for the crown very properly put it? what ..... otherwise, they tend to break up.'(see nehru's message to the first issue of the journal of parliamentary information, vol.1, no. 1, april, 1955)9. the building of the parliament, 'the parliament house' is the seat of the national sovereignty. the attack on the parliament, thereforee, is an attack ..... is found.'383. this view was followed by the bombay high court. however, the madras high court in its judgment reported as air 1937 mad 618 had taken a somewhat contrary view, in that the madras view was that any information which serves to connect the object discovered with the offence charged ..... to better appreciate pulukuri kottaya (supra).382. a full bench consisting of seven judges of the lahore high court in the judgment reported as air 1929 lah 344, sukhan v. emperor, on a reference made by two judges held that the expression 'fact' as defined by section 3 of the evidence act included .....Tag this Judgment!