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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Court: chennai Page 1 of about 760 results (0.051 seconds)

Apr 11 1997 (HC)

Commissioner of Income Tax Vs. Parasmal Chordia

Court : Chennai

Reported in : (1998)145CTR(Mad)468; [1998]233ITR147(Mad)

..... tulzapurkar and r. s. pathak, jj.), which, though did not deal with an income-tax case, dealt with the meaning of an identical terminology used in the delhi municipal corporation act, 1957, and punjab municipal act, 1911. in both these supreme court decisions, it was held that the standard rent (or fair rent) determinable under the provisions of rent control law, would be the abovesaid ..... sc) (supra), is as follows :'now this : [1980]122itr700(sc) (supra), was a decision given of the interpretation of the definition of 'annual value' in the delhi municipal corporation act, 1957, and punjab municipal act, 1911, for the purpose of levy of house tax, but it would be equally applicable in interpreting the definition of 'annual value' in sub-s. (1) of s. 23 ..... inidentical terms and it was impossible to distinguish the definition of 'annual value' in sub-s. (1) of s. 25 of the it act, 1961, from the definition of that term in the delhi municipal corporation act, 1957, and the punjab municipal act, 1911. we must, therefore, hold, on an identical line of reasoning, that even if the standard rent of building has not been fixed ..... no non obstante clause either in s. 2(1)(b) of the punjab municipal act, 1911, or in s. 116 of the delhi municipal corporation act, 1957, and this decision has, therefore, no application'.13. in the present case, the relevant provision under the municipal law is s. 100(2) of the madras city municipal corporation act, 1919. there too, just as the above referred to s. .....

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Jul 15 1998 (HC)

Commissioner of Income-tax Vs. Sampathammal Chordia

Court : Chennai

Reported in : (1999)156CTR(Mad)563; [2000]245ITR290(Mad)

..... the court relied on the decision of the apex court in dewan daulat rai kapoor v. new delhi municipal committee : [1980]122itr700(sc) wherein it was held that as the definition of the 'annual value' given in the punjab municipal act, 1911, and in the delhi municipal corporation act, 1957, was the rent reasonably expected to be receivable by a landlord and as the landlord cannot reasonably ..... expect to receive from a hypothetical tenant anything more than the standard rent determinable under the provisions of the rent control act and that would be so equally whether the ..... be substituted and treated as annual value of the building. it is not difficult to visualise instances where the buildings owned by assessees are situated outside the municipal limits, where'the rent control act is not in force, and in such cases, it is difficult to visualise any standard for determining the annual value of the property other than the actual ..... that figure as the income of the assessee, as according to him, under the provisions of section 23(1)(a) of the income-tax act, 1961, to assess the annual value of the property, the municipality was required to adopt the amount which the assessee was reasonably expected to receive from the property towards rent and the figure, as entered in .....

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Jul 22 1977 (HC)

S. Ramaswami Vs. the Commissioner, Corporation of Madras

Court : Chennai

Reported in : AIR1978Mad141

..... , the supreme court had to consider the scope of the words 'may reasonably be expected to let from year to year' occurring in section 3(1)(b) of the east punjab municipal act, 1911, and it was pointed out- 'thus, whatever may be our views on the reasonableness of tying down assessment, for the purposes of rating, to the concept of a rent which ..... of rent based upon fraud, emergency, relationship and such other considerations may take it out of the bounds of reasonableness.'in guntur municipal council v. rate payer's assn. : [1971]2scr423 construing section 82(2) of the madras district municipalities act, the supreme court pointed out that for determining the annual value of the buildings under the said section, the test essentially is ..... . speaking for the bench had expressed the view that though the fair rent fixed under the house rent control act may and ordinarily should be taken into consideration by the municipal authorities in computing the annual value under section 82 of the district municipalities act, they are not bound to take such fair rent as necessarily the rent for which the premises may reasonably ..... calcutta v. padma debi : [1962]3scr49 it was held that on a fair reading of section 127 (a) of the calcutta municipal act, 1923, the annual rent could not be fixed higher than the standard rent fixed under the rent control act. after quoting a passage from a judgment of the judicial committee of the privy council in bengal nagpur rly. co. ltd .....

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Jul 22 1977 (HC)

S. Ramaswamy Vs. the Commissioner, Corporation of Madras

Court : Chennai

Reported in : (1977)2MLJ457

..... , the supreme court had to consider the scope of the words 'may reasonably be expected to be let from year to year' occurring in section 3(1)(b) of the punjab municipal act, 1911 and it was pointed out:thus, whatever may be our views on the reasonableness of tying down assessment, for the purposes of rating, to the concept of a rent which ..... rate of rent based upon fraud, emergency, relationship and such other considerations may take it out of the bonds of reasonableness.in guntur municipal council v. ratepayers' association : [1971]2scr423 , construing section 82(2) of the madras district municipalities act, the supreme court pointed out that for determining the annual value of the buildings under the said section the test essentially is what ..... ., speaking for the bench had expressed the view that though the fair rent fixed under the house rent control act may and ordinarily should be taken into consideration by the municipal authorities in computing the annual value under section 82 of the district municipalities act, they are not bound to take such fair rent as necessarily the rent for which the premises may reasonably ..... v. smt. padma debt : [1962]3scr49 , it was held that on a fair reading of section 127(a) of the calcutta municipal act, 1923, the annual rent could not be fixed higher than the standard rent fixed under the rent control act. after quoting a passage from a judgment of the judicial committee of the privy council in bengal nagpur rly. co. ltd .....

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Jan 18 1983 (HC)

S. Ananda and ors. Vs. State of Tamil Nadu and ors.

Court : Chennai

Reported in : (1983)IILLJ277Mad

..... funds accounts insisted on the levy of octroi duty on the goods imported to the market. however, the municipal committee cancelled its earlier resolution not to levy ..... payment of the octroi duty. later, the municipal committee changed its mind and resolved to levy octroi duty on the goods imported into the said market. but the said decision was annulled by the punjab government under s. 236 of the punjab municipal act. in the meantime the examiner of the local ..... kumar v. state of haryana : [1980]3scr689 . in that case there was sale of certain plots in a market by the municipal committee. the municipal committee decided that the purchasers of plots for sale would not be required to pay octroi duty on goods imported within the market and ..... imported to the market. at that stage the shopkeepers who had purchased the plots and put up shops thereon questioned the action of the municipal committee levying octroi duty invoking the doctrine of promissory estoppel. on these facts it was held by the supreme court that the plea ..... promises as inducement for its employees to move into a newly created department. the concerned employees having believed the representations of the state government acted in pursuance thereof and became the employees of the said newly created department. subsequently the government withheld the benefits promised to them. the .....

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Mar 22 2004 (HC)

The General Manager, Telecommunications and ors. Vs. K. Natrayan

Court : Chennai

Reported in : 2004(3)CTC241; (2004)3MLJ246

..... : [1979]118itr488(sc) . the said decision relates to civil proceeding, questioning the demand of profession tax under punjab municipal act. by referring section 9 of cpc and the punjab municipal act, their lordships have held that it is well recognised that where a revenue statue provides for a ..... excess telephone billing can be agitated by way of writ petition exercising jurisdiction under article 226 of the constitution of india. in the light of section 7-b of the act, the division bench after considering the relevant statutory provision as well as earlier decisions of the apex court has concluded that,'19. .... the power to refer the dispute has ..... 29.04.1999, the learned district munsif disposed of the said applications by referring the matter in dispute for arbitration under section 7-b of the indian telegraph act, 1957 (in short 'the act'). in the same order, the learned judge directed the parties to maintain status quo and not interfere with the usage of the telephone connections by the petitioner. ..... authority under the act is enjoined to make reference under section 7-b without any direction by the court and if need be it is for the subscriber to approach the court. '10. yet another decision relied on by the learned additional central government standing counsel is of the supreme court in the case of munshi ram vs . chheharta municipality reported in .....

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Feb 07 2006 (HC)

P. Maragathamani Vs. General Manager (in-charge), Bharat Heavy Electri ...

Court : Chennai

Reported in : 2006(1)CTC497; [2007(1)JCR283(Mad)]; (2006)1MLJ480

..... tax on a property, owned by the plaintiff. the department took a preliminary objection as to the maintainability of the suit based on sections 84 and 86 of the punjab municipal act.while dealing with section 9 of cpc, the supreme court would make the following observation:5... the opening words of the section give a very wide jurisdiction to the ..... on merits and keeping in mind subservience of public interest.(vi) in : (2002)illj842sc chandrakant tukaram nikam v. municipal corporation of ahmedabad, while dealing with the industrial disputes act, the supreme court would observe as follows:the industrial disputes act was enacted by the parliament to provide speedy, inexpensive and effective forum for resolution of disputes arising between workmen and ..... light of the constitutional scheme, civil court has no jurisdiction under section 9 of cpc to entertain the suit. the suit, therefore, is not maintainable.(ii) : [1997]2scr1143 punjab state electricity board and anr. v. ashwini kumar:this case arises out of a suit filed by a consumer for permanent injunction restraining the electricity board from collecting and recovering ..... presidential notification.... a person who plays fraud and obtains a false certificate cannot plead estoppel. the principle of estoppel arises only when a lawful promise was made and acted upon to his detriment..... the courts would not lend assistance to perpetrate fraud on the constitution and he cannot be allowed to get the benefit of the fraudulent certificate .....

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Sep 23 2016 (HC)

Vari Agencies Vs. The Commercial Tax Officer and Another

Court : Chennai Madurai

..... is preserved even where there is an express clause excluding their jurisdiction, are considered in dhulabhai case. 7. munshi ram v. municipal committee, chheharta was a case under the punjab municipal act itself. the court was considering the question of bar created under sections 84 and 86 of the ..... the act restrains a party from challenging assessment and levy of tax in any manner other than as provided under the act. a provision like this is the implied bar envisaged ..... e.g. the bar contained in section 293 of the income tax act, 1961. an implied bar may arise when a statute provides a special remedy to an aggrieved party like a right of appeal as contained in the punjab municipal act which is the subject-matter of the present case. section 86 of ..... act regarding hearing and determination of objections to levy of provisional tax under the act. in this connection it was observed: (scc pp. 88-89, paras 22-23) 22. ..... clear terms the person aggrieved by an assessment from seeking his remedy in any other forum or in any other manner than that provided in the municipal act. 23. it is well recognised that where a revenue statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought .....

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Feb 15 1995 (HC)

Tamil Nadu Wakf Board Represented by Its Secretary Vs. S.A. Syed Masoo ...

Court : Chennai

Reported in : (1995)2MLJ514

..... to be final or there is an express prohibition in the particular act. in either case the scheme of the particular act must be examined because it is relevant enquiry.29. in firm radha kishan v. ludhiana municipality : [1964]2scr273 , the question was, whether jurisdiction of civil court is barred under the punjab municipal act. there, a summary remedy was provided with a right of appeal ..... filing a regular suit in the civil court. paragraphs 10 and 11 of the judgment which are relevant in this respect read as follows:under section 167 of the bengal municipal act, the sum due on account of any municipal rate from any person in respect of any holding has been made first charge upon the said holding. the commissioners of the ..... was, whether a civil court can interfere and pass an order of injunction when a notice was issued under the municipalities act for demolition of unauthorised construction. their lordships held that putting up a construction is a common law right, and that the municipal act only regulates the construction. paragraphs 10 to 13 of the judgment are relevant in this aspect. they read as ..... take the recourse of filing a suit in a civil court, when a summary procedure is prescribed by the municipal act. in that case, section 156 of the bengal municipal act did not say that the amount due along with interest and cost shall have to be recovered by only mode of levy by distress and sale of movable property belonging .....

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Dec 23 1994 (HC)

Lilly Bai Vs. Chinna Thai and ors.

Court : Chennai

Reported in : (1996)1MLJ131

..... determination; such an obligation is not covered by sub-section (2) of section 32.in connection with the imposition of terminal tax on salt under the punjab municipal act, in firm seth radha kishan v. administrator, municipal committee, ludhiana : [1964]2scr273 , it was said that where a statute created a liability and provided a remedy, party aggrieved should pursue the remedy ..... v. municipal committee, chheharta : [1979]118itr488(sc) and it was held:.(where a revenue statute provides for a person aggrieved by an assessment thereunder, a particular ..... of octroi duty under the c.p. and berar municipalities act, 1922 was examined by the court in bata shoe co. limited v. city of jabalpur corporation : [1977]3scr182 , and held it was barred.whether the court can hear and determine suits relating to levy of professional tax under the punjab municipal act, 1971 was examined in the case of munshi ram ..... to rights or liabilities which had been created by the statute. again in connection with the provisions of the evacuee property act, in ram gopal reddy v. additional custodian, evacuee property, hyderabad : [1966]3scr214 and custodian of evacuee property, punjab v. japan begum : [1967]3scr736 , it was held that complete machinery for adjudication of all claims has been provided .....

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