Skip to content


Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Court: andhra pradesh Year: 1971 Page 1 of about 6 results (0.054 seconds)

Sep 10 1971 (HC)

The Sattenapalli Panchayat Board Vs. Yekkala Lakshmi Kantam and ors.

Court : Andhra Pradesh

Decided on : Sep-10-1971

Reported in : AIR1973AP156

..... apply if the statute had provided for the particular forum in which the remedy could be had. ' applying that test, their lordships examined the provisions of the punjab municipal act, 1911, and observed that ' the liability to pay terminal tax is created by the punjab municipal act, 1911 and a remedy is given to a party aggrieved in the enforcement of that liability. against the order of the ..... municipal commissioner levying terminal tax an appeal lies under section 84 to the deputy commissioner and a reference under section 84 (2) to the high court. applying the principle ..... basis for determination of the annual rental value and the assessment of the house tax thereon. dealing with a similar provision contained in section 82 (2) of the madras district municipalities act which makes provisions for the fixation of annual value according to the rent at which lands and buildings may reasonably be expected to be let out from month to month ..... mistake if any committed in imposing the terminal tax can only be corrected in the manner prescribed by the act, and hence a suit for the refund of the terminal tax collected by the municipality will not lie when the remedy provided by the act is not pursued by the claimant '. but in that very judgment it was stated that ' there is also .....

Tag this Judgment!

Sep 07 1971 (HC)

Sri Anjaneyaswamy Temple, Visakhapatnam Vs. Government of Andhra Prade ...

Court : Andhra Pradesh

Decided on : Sep-07-1971

Reported in : AIR1972AP244

..... t failed to apply its mind before it chose to dispense with the procedure prescribed under s. 54-a of the act. the government notified the acquisition at there instance of the municipality, as the main road happened to be a narrow one and the traffic on that road was much more than it ..... in which the general interest of the community as opposed to the particular interest of the individual is directly and vitally concerned (see somswanti v. state of punjab), : [1963]2scr774 . whether there was urgency or not to acquire the land, it was for the government to decide. it is a matter which ..... the appellants under article 226 of the constitution for quashing the notifications in g. o. r. t. no. 1097, municipal. administration, dated 13-2-1967 and g. o. r. t. no. 574 municipal administration, dated. 8-8-1967.2. the main question that is raised by sri d. satyanarayana, the learned counsel appearing ..... of thins attached to the earth and excluding another.'11. that was also the view expressed by the bombay high court in the matter of land acquisition act i of 1894, govt. of bombay v. esufali salebhai, (1910) ilr 34 bom 618. as stated by justice chandavarkar the use of the inclusive ..... ilr 30 mad 151, justice subrahmanya ayyar and justice miller while dealing with the expression 'things attached to earth' observed:-'there is no provision in the act for the separate assessment of compensation for buildings apart from the land on which they stand, and, inasmuch as it is impossible to hold that they .....

Tag this Judgment!

Jul 06 1971 (HC)

Chintham Ramakotamma Vs. Narella Anjamma and ors.

Court : Andhra Pradesh

Decided on : Jul-06-1971

Reported in : AIR1972AP147

..... below twenty one years is contrary to law and that the election of a person who lacks the requisite qualifications can be called in question under the provisions of the municipalities act. krishnarao, j., observed that the election tribunal has got the jurisdiction to decide whether certain voters are under the age of twenty one years, so that if they are found ..... petitioners as under-aged were in fact so. the case related to an election held under the andhra pradesh municipalities act. the provisions of the municipalities act directed that the electoral roll prepared under the representation of the people act is to be adopted for elections to municipal councils. the qualifications or disqualifications relevant for the preparation of the electoral roll under the representation of the ..... a different footing as distinct from the inclusion being considered nonest.' the decision of the full bench in the above case, though it related to a case arising under the municipalities act, is based on a reasoning which governs the instant case as well. as in the case of the elections held under the district ..... full benches of this court, it is clear that the contention of the learned counsel for the petitioner has to be rejected. he invited attention to the decisions of the punjab and allahabad high courts in roop lal metha v. dhan singhs, (fb), and ghula, mohiuddin v. election tribunal for town area sakit, : air1959all357 (fb). both the decisions are decisions of .....

Tag this Judgment!

Nov 16 1971 (HC)

Mrs. Freny Rashid Chenai Vs. Assistant Controller of Estate Duty

Court : Andhra Pradesh

Decided on : Nov-16-1971

Reported in : [1973]90ITR31(AP)

..... v. income-tax officer, 'a' ward, ambala cantt., [1959] 36 i.t.r. 492 (punj.), grover j. (as he then was) of the punjab high court quoted with approval the decisions of the bombay high court in arvind n. mafatlal v. income-tax officer, [1957] 32 i.t.r. 350 (bom ..... accord with the facts. while a mistake is generally regarded as a mental condition, state of mind or belief, it is also defined as an act which would not have been done, or an omission which would not have occurred but for ignorance, forgetfulness, inadvertance, mental 'incompetence, surprise, misplaced ..... ascertain whether an error has been committed.'35. the court further observed that :' the jurisdiction of the income-tax officer under section 35 of the act is only to rectify a mistake which is ' apparent from the record ' and is not restricted to rectification of mistakes which are clearly clerical ..... validity of that notice, on the following grounds :1. the notice issued by the assistant controller of estate duty under section 61 of the act for rectification of the alleged mistake is withoutjurisdiction; 2. the enhanced compensation which became payable to the legal heirs of the deceased was not ..... for the synthetic drugs project by the andhra pradesh government by notifications dated june 19, 1961, and january 18, 1962, issued under the land acquisition act. awards fixing compensation for those lands were made by the special deputy collector on march 31, 1963. compensation was received by rashid shapoor chenai during .....

Tag this Judgment!

Jul 21 1971 (HC)

Mudiam Oil Co. and ors. Vs. Income-tax Officer and ors.

Court : Andhra Pradesh

Decided on : Jul-21-1971

Reported in : [1973]92ITR519(AP)

..... not deductible in certain circumstances.--(1) the provisions of this section shall have effect notwithstanding anything to the contrary contained in any other provision of this act relating to the computation of income under the head ' profits and gains of business or profession'...... (3) where the assessee incurs any expenditure in respect ..... legal rights of the petitioners. the restriction imposed is only in regard to payments which exceed rs. 2,500. neither the impugned provisions of the act nor the rules made thereunder are ultra vires.4. we may now read the relevant provisions which have come in for challgenge:'40a. expenses or payments ..... the unit trust of india act, 1963 (52 of 1963) ; (x) the madras industrial investment corporation ltd., madras; (xi) the andhra pradesh industrial development corporation ltd., hyderabad; (xii) the kerala state industrial development corporation ltd., trivandrum; '(xiii) the state industrial and investment corporation of maharashtra ltd., bombay; (xiv) the punjab state industrial development corporation ltd ..... ., chandigarh; (xv) the national industrial development corporation ltd., new delhi; (xvi) the mysore state industrial investment and development corporation ltd., bangalore ; (xvii) the haryana state industrial development corporation ltd., chandigarh; (xviii) any state financial corporation established under section 3 of the state financial corporations act, 1951 (63 .....

Tag this Judgment!

Feb 10 1971 (HC)

Khummaji Milapchand and Co. and anr. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Feb-10-1971

Reported in : [1973]91ITR333(AP)

..... tax strongly relied upon by the assessees' counsel would not help the assessees. 34. it is thus clear that almost all the courts, except the punjab high court, have uniformly held that the non-specification of the individual shares of the minors in the instruments of partnership is a sufficient ground for ..... family, and as such there is no defect in the instruments of partnership, which disentitled them from obtaining registration under section 184 of the 1961 act. 28. it is no doubt true that the three minors were admitted to the benefits of the partnership, because they were the male heirs of ..... the firm so specified was in existence during the relevant previous year and was genuine, he shall grant registration under section 185 of the 1961 act in writing. registration shall not be refused merely for any defects in the application, unless those defects are brought to the notice of the assessee ..... one share out of one rupee towards charity. ' 4. both the firms applied to the income-tax officer, under section 185 of the income-tax act, 1961, for the grant of registration for the assessment year 1963-64. the income-tax officer granted registration to the assessee-firms. 5. on examining ..... two references are made by the hyderabadbench of the income-tax appellate tribunal, at the instance of twodifferent assessees under section 256(1) of the income-tax act, 1961. thequestion referred to us, for our opinion, in both the cases is : ' whether, on the facts and in the circumstances of the case, .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //