Court : Kolkata
Reported in : (2005)199CTR(Cal)105,279ITR522(Cal)
..... it could not exceed such measure of the standard rent. now, this was a decision given on the interpretation of the definition of 'annual value' in the delhi municipal corporation act, 1957, and the 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-section (1) of section ..... 23 of the it act, 1961, because these definitions are in identical terms and it was impossible to distinguish 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 a building has not been fixed by the controller under section 9 of the rent act and the period of limitation prescribed by section 12 of the ..... rent act for making an application for fixation of the standard rent having expired, .....Tag this Judgment!
Court : Kolkata
Reported in : 2007(2)CHN17
..... 388 relied by the id. lawyer for the appellant. in the case before the apex court the new delhi municipal committee was the appellant and bye-laws framed in exercising power under the provisions of sections 188(v) and 199 of the punjab municipal act, 1911 provided for control and regulation of advertisements came up for the consideration of the apex court. the said bye ..... -laws run as follows:1. every person who erects, fixes, paints, carries or retains upon or over any land, building, wall, scores, boarding, structure or vehicle any advertisement within the limits of the new delhi municipal committee and as ..... certain cases. clause (c) of sub-section (2) of section 204 of the calcutta municipal corporation act unequivocally lays down that notwithstanding the provision of sub-section (1) no tax shall be levied under section 204 on any advertisement which 'relates to the trade, profession or business ..... so displayed to public view, a tax calculated at such rate as the corporation may determine by regulations detailed in proviso to sub-section (1) of section 204 of calcutta municipal corporation act. the sub-section (1) of section 204 speaks for payment of tax on advertisement. sub-section (2) of section 204 makes exemption from payment of such tax in .....Tag this Judgment!
Court : Kolkata
Reported in : (2007)3CALLT371(HC)
..... .(iv) s.l. kapoor v. jagmohan reported in : 1scr746 - wherein it was held that merely because an opportunity of hearing is not expressly provided in section 238(1) of punjab municipal act, 1911, it cannot be inferred that the principle audi cdteram partem was excluded from section 238(1) as administrative action under section 238(1) of the said ..... not affording any opportunity of hearing to the nominated members before their removal nor the removal under pleasure doctrine contained in the fourth proviso to section 9 of u.p. municipality act puts any stigma on the performance or character of the nominated member.(ii) tammanna v. state reported in air 1994 karnataka 290 -wherein it was held that where the government ..... as such for removal of the vice-chairman, the principles of natural justice need not be followed. by referring to the provision contained in section 21 of the west bengal municipal act, 1993, mr. bhattacharya submitted that the said provision does not provide for giving an opportunity of hearing to the vice-chairman before his removal.10. mr. bhattacharya further submitted that ..... -chairman will have to carry the stigma all-through-out even though imputation has no basis.4. mr. moitra further submitted that even though section 21 of the west bengal municipal act, 1993 does not specifically provide for affording an opportunity of hearing to the vice-chairman before his removal, but still then, since such right of hearing was not excluded specifically .....Tag this Judgment!
Court : Kolkata
Reported in : (1982)29CTR(Cal)15,141ITR419(Cal)
..... ,  131 itr 65, which reads as follows (see p. 442) :'...this was a decision given on the interpretation of the definition of 'annual value' in the delhi municipal corporation act, 1957, and the 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-section (1) of section 23 ..... comparatively recent and fairly elaborate, yet the fixation of rates for purposes of assessment of house tax was still governed by the provisions of section 3(1)(b) of the punjab municipal act, 1911, enacted at a time when there was no machinery for the control of rents. on a bare reading of the provisions of section 3(1)(a), no doubt was left ..... identical terms and it is impossible to distinguish the definition of 'annual value' in sub-section (1) of section 23 of the i.t. act, 1961, from the definition of that term in the 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 a building has not been fixed ..... by the controller under section 9 of the kent act and the period of limitation prescribed by section 12 of the rent act for making an application for fixation .....Tag this Judgment!
Court : Kolkata
Reported in : (1982)26CTR(Cal)310,137ITR483(Cal)
..... cases, the annual value of the building for purposes of house tax, whether under section 3(1)(b) of the punjab municipal act, 1911, or under section 116 of the delhi municipal corporation act, 1957, was limited to the measure of the standard rent determinable on the principles laid down in the rent control ..... receive the contractual rent cannot, therefore, affect the applicability of the decisions in the life insurance corporation's case, : 1scr249 , and the guntur municipal council's case, : 2scr423 , and it must be held that the annual value of the building in each of these cases was limited ..... of the assessee was ridiculously low and did not represent the real rental value of the said property. after making a deduction on account of municipal taxes, collection charges, etc., he determined the maintainable rent of the said property at rs. 19,000 and capitalised it by applying the multiple ..... reiterated that in relation to a building within the jurisdiction of the new delhi municipal committee or the corporation of delhi, even if the standard rent had not been fixed by the controller under the delhi rent control act, 1958, the landlord could not reasonably expect to receive from a hypothetical tenant ..... act and it could not exceed the standard rent. the supreme court observed at pp. 715-716 of the report .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1981Cal105,85CWN284
..... the case of s. l. kapoor v. jagmohan, : 1scr746 that the order issued by the governor in superseding new delhi municipality under section 238 (1) of the punjab municipal act, 1911 (as applicable to new delhi) is vitiated by the failure to observe the principles of audi alteram partem. similar view was also expressed ..... india, united bank of india, central bank of india, allahabad bank, bank of baroda, bank of india, united commercial bank, indian bank and punjab national bank will participate in the scheme. the scheme may be extended to other public sector banks also in future.'therefore from these government orders it ..... ......... till very recently it was the opinion of the courts that unless the authority concerned was required by the law under which it functioned to act judicially there was no room for the application of the rules of natural justice. the validity of that limitation is now questioned. if the purpose ..... as such they are not entitled to get their salaries and allowances in accordance with the provisions of the west bengal board of secondary education act, 1963 and the rules framed thereunder. this submission does not stand a moment's scrutiny in view of the clear averments made in ..... the supreme court in the case of barium chemicals ltd. v. company law board : 1scr898 where section 237(a) of the companies act empowered the central government to appoint one or more persons as inspectors to investigate the affairs of the company and to report thereon to the .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1974Cal363,78CWN686
..... ' contention on this point finds support from the decision of the supreme court in ram dial v. state of punjab : 2scr858 . in this case the supreme court was considering the provision of the punjab municipalities act (3 of 1911). under section 14 (e) of that act the state government may at any time for any reason which it may deem to affect the public interest ..... 'such powers' in section 67a (3) is taken to include all powers of the chairman and the commissioners, then the provisions of section 67a and section 553 of the bengal municipal act, 1932 would seem to operate at least partly on the same field. section 553 which deals with the power of the state government to superset the commissioners reads :--'(1) if ..... commissioner was therefore illegal. it was further contended that section 67-a was ultra vires being violarive of article 14 of the constitution, referring to section 553 of the bengal municipal act, 1932 it was argued that the provisions of section 67-a were more onerous than the provisions of section 553 and the absence of any guiding principle for invoking the ..... impugned notification no. 3871/mim-48/71, dated august 16, 1971 the governor, in exercise of the powers conferred by section 67-a of the bengal municipal act 1932, was pleased to declare that the ranigunj municipality 'shall have an executive officer for the period of one year with effect from the date on which the executive officer may assume charge of his .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1967Cal423
..... bengal municipal act. a decision as this goes heavily against mr. chittatosb mookerjee's contention noticed above. in short, there the contention about estoppel is ..... . the decision in dr. h. s. rikhy v. new delhi municipal committee, : 3scr604 , which mr. chittatosh mookerjee seeks to distinguish, in anticipation of mr. harinarayan mukherjee citing it (as indeed he cites in fact), turns on the construction of section 47 of the punjab municipal act, 3 of 1911, the language of which bears striking similarity with section 103 of the ..... effective signature.'so, commissioner md. osmanali's signature as a witness to the impugned agreement cannot be an effective signature within section 103, sub-section (2), of the bengal municipal act. i hold accordingly therefore, the fourth point of mr. chittatosh mookerjee fails as well.37. the fifth and last point now remains. the reasons given by the learned munsiff ..... a year failing, a monthly tenancy would not be created by delivery of possession and payment of rent, because infraction of section 103, sub-section (2), of the bengal municipal act, would come full-circle back, preventing thereby the creation of even a monthly lease. b. the impugned agreement being invalid ab initio, and not being bad for lack of .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1932Cal886,140Ind.Cas.1
..... incident of the property being occupied by the tenant. for this support is claimed from certain observations made in the lahore case with reference to the punjab municipal act of 1911 where the tax was said to be;in reality and substance a tax on ' rental' connected with and dependant upon occupation of the premises whether ..... per month and that in each case he should also pay (inter alia) the owner's share of the consolidated rate levied under the calcutta municipal act 1923. this act, by the opening word of section 149, thereof provides:one half of the consolidated rate shall be payable by the owners of the lands and ..... and occupy the property as distinct from any other rights. i would answer the first question by saying:the tax is imposed by section 149, calcutta municipal act 1923, upon the owner and in law is a liability of the owner. the discharge thereof is a benefit to the owner.7. i would ..... lahore high court in the case referred to.5. the assessees in the case before us found an argument upon the terms of section 151, calcutta municipal act 1923, which deals with unoccupied property. its broad effect is to provide that one-half of the owner's share of the rate shall ho ..... a tenant's tax? (2) in calculating the annual value of property under section 9, income-tax act, 1922 (11 of 1922), can any deduction be made on account of the municipal tax payable under section 151, calcutta municipal act 1923? (in this question 's. 151' would seem to mean 's. 149'). the commissioner's .....Tag this Judgment!
Court : Kolkata
Reported in : (2002)IVLLJ270Cal
..... rules. the calcutta improvement trust employees' (death-cum-retirement benefit) rules, 1988, were framed in exercise of the powers conferred under section 31 of the calcutta improvement trust act, 1911. the board of trustees framed the rules and sent to the government for sanction in 1982 but the sanction came to be accorded in september, 1988. sub-rule (2 ..... and affirmed the same. in the cases of union of india v. radhakrishna panicker (supra); hariram gupta v. state of u.p. (supra); and transport manager, pune municipal corporation transport undertaking v. vasant gopal bhagwat (supra), the cut-off date under the relevant rules was upheld. lastly in the case of tamil nadu electricity board v. veeraswamy ..... university pension regulations, 1990. similarly, our attention was invited to the decision of sitaram bansal v. state of punjab (supra). in this case also, the benefit of pension scheme was extended to non-provincialised employees of the municipalities and it was not extended to persons who have retired earlier to april 1, 1990. their lordships held that ..... : (1995)iillj307sc ; state of rajasthan v. amrithlal gandhi, : 1scr121 ; sita ram bansal v. state of punjab, : (1997)iillj681sc ; union of india v. k.g. radhakrishna panicker, : 3scr38 ; hariram gupta v. state of u.p., : 3scr854 ; transport manager, pune municipal corporation transport undertaking v. vasant gopal bhagwat, : air1998sc2789 ; and tamil nadu electricity board v. veerasamy, : (1999)iillj783sc .....Tag this Judgment!