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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Court: punjab and haryana Year: 1977 Page 1 of about 14 results (0.045 seconds)

Jan 28 1977 (HC)

Kewal Krishan Puri and anr. Vs. the State of Punjab and ors.

Court : Punjab and Haryana

Decided on : Jan-28-1977

Reported in : AIR1977P& H347

..... for carrying out the various obligations imposed on it by the calcutta municipal act. no such power has been given to the market committees bv the legislature to impose a tax to raise revenue for carrying out the objects of the act and the ratio of the decision in liberty cinema's case does ..... np. tor every one hundred rupees. later on, section 23 had been the subject-matter of several amendments. by the punjab agricultural produce markets (amendment) act, 1969 (punjab act no. 25 of 1969), copy annexure p.1, the market fee was fixed at re. 1.00 per one hundred rupees. by ..... rupees 30 lakhs have been contributed for the chief minister's flood relief fund by the board and the market committees.' 'annexure 'w-11': the punjab state agricultural marketing board has decided to set up two ginning factories and six rice shellers in the state in the near future.' 'annexure 'w- ..... to quash the enhancement in the fee. it may, however, be observed' that during the course of arguments affidavit of shri tirath singh, chairman, punjab state agricultural marketing board was placed on the file, which was not objected to by the learned counsel for the petitioners. from its perusal, i find ..... deposit all their amounts in the government treasury in the year 1974, that the agricultural board and the committee had given rupees five crores to the punjab state co-operative supply and marketing federation (known as 'markfed') without charging any interest and the loan is interest-free, because this money was .....

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Jan 25 1977 (HC)

State of Punjab and ors. Vs. Amrit Banaspati Co., Ltd. and ors.

Court : Punjab and Haryana

Decided on : Jan-25-1977

Reported in : AIR1977P& H268

..... the decision dated 15-12-1966 of the cabinet sub-committee and thirdly, because it would be opposed to the scheme and purpose of the punjab general sales tax act as well as general social and public policy. letters patent appeal no. 368 of 1975 is allowed and civil writ no. 1588 of 1972 ..... the writ petition should have been dismissed in limine. the matter was remanded to the high court with a direction to issue a rule to the municipality and the government and to dispose of the petition. in the course of the discussion, the supreme court made certain observations which must naturally be understood ..... the parry claiming the estoppel justifies it or where the general interests of the state require it.40. century spinning and manufacturing co. v. ulhas nagar municipality (air 1971 sc 1021), was a case where the high court of bombay had dismissed a writ petition in limine without assigning any reason. it was ..... were not referred to in ram kumar's case, (air 1976 sc 2237). the first case that requires to be noticed is collector of bombay v. municipal corporation of the city of bombay, 1952 scr 43: (air 1951 sc 469). the facts of the case were as follows: in 1865, the government ..... under article 226 of the constitution, (vide union of india v. indo-afghan agencies, air 1968 sc 718. century spinning and manufacturing co. v. ulhas nagar municipality, air 1971 sc 1021). nor is it correct to say that administrative orders cannot confer rights enforceable by a mandamus, (vide union of india v. k.p .....

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Mar 25 1977 (HC)

Megha Singh and Co. and ors. Vs. the State of Punjab and ors.

Court : Punjab and Haryana

Decided on : Mar-25-1977

Reported in : AIR1977P& H297; [1977]40STC370(P& H)

..... of poona, air 1959 sc 586, the supreme court upheld the validity of section 59 of the bombay district municipal act, 1901 which, after enumerating various specific heads of taxes which could be levied by a municipality, authorised the municipality to further levy 'any other tax to the nature and object of which the approval of the governor in council shall have been ..... of tax on the sale of country liquor by panchayat samitis were contrary to the express provisions of section 6 read with entry 37 of schedule b of the punjab general sales tax act and the legislative policy underlying them. shri sibal urged that there was a legislative injunction, in section 6, that no tax shall be payable on the sale ..... if immediately before the commencement of the constitution, were being lawfully levied .by......any municipality or other local authority or body......' the legislature has, therefore, the undoubted competence to authorise the levy of & tax by a local authority. the punjab panchayat sami-tis and zila parishads act is an act which constitutes local authorities of self-government and authorises levy of taxes by the ..... contained......' it was not argued before us that section 65 of ths punjab punchayat samitis and zila parishads act which provides for the imposition by a panchayat samiti .....

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Mar 09 1977 (HC)

Kharak Singh Vs. the State of Punjab

Court : Punjab and Haryana

Decided on : Mar-09-1977

Reported in : AIR1977P& H335

..... to prove that the grant in his favour has been recognised by the successor governments, he cannot claim any benefit under the said grant in the municipal courts. the same result would flow in the connected case also, of which the facts are absolutely akin. regular second appeals nos. 1457 and ..... it is stipulated that certain inhabitant could enjoy certain rights, that does not give a title to those inhabitants to enforce these stipulations in the municipal courts. the right to enforce remains only with the high contracting parties.' these principles, when applied to the facts of the present case, leave ..... be enforced by individusal citizens because they are no parties to those stipulations. the only exception made in regard to these rule is that the municipal courts recognisec by the new sovereign have the power and the jurisdiction to investigate and ascertain only such rights as the new sovereign has chosen ..... entered into and executed before the commencement of the constitution of india by the maharaja and by virtue of article 363 of the constitution, the municipal courts had no jurisdiction to adjudicate upon a dispute arising out of such a covenant, especially when the alleged rights claimed by the appellant had ..... matter that the taking over of the territory of nabha state by the successor union and later on by the punjab state was an 'act of state'. as to what is an 'act of state', has been considered and finally adjudicated upon by the supreme court in promod chandra deb v. state .....

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Mar 17 1977 (HC)

Smt. Jaswant Kaur and anr. Vs. the State of Haryana and anr.

Court : Punjab and Haryana

Decided on : Mar-17-1977

Reported in : AIR1977P& H221

..... the provisions of the statute are vague or on the ground that they are mutually inconsistent. in amritsar municipality v. state of punjab, air 1969 sc 1100, dealing with the observations of the punjab high court that legislation which was 'vague, uncertain and ambiguous' had to be struck down, the supreme ..... civil appeal no. 1040 of 1976 : (reported in air 1977 sc 915). the supreme court has held that the provisions of the punjab land reforms act are saved both by article 31a and article 31b of the constitution. in view of the decision of the supreme court and in view ..... it was argued, would not be saved if they were made after the declaration of surplus area or tenant's permissible area under the punjab security of land tenures act.8. the provisions of ss. 4 and 8, particularly section 8, appear on first impression to be inconsistent with the provisions of section ..... government notwithstanding the acquisition by the central govern-ment. similarly, land purchased by a tenant under the provisions of section 18 of the punjab security of land tenures act would vest in the state government under section 12 (3) notwithstanding the purchase by the tenant. so also, in the case of ..... was argued that the agreement not to legislate would operate as equitable estoppel against the state and, therefore, the kerala private forests (vesting and assignment) act, 1971, could not be enforced against the company. the supreme court rejected the contention observing :--'we do not see how an agreement of the .....

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Aug 10 1977 (HC)

Jagmel Singh Vs. S.D.O. (Civil) with the Powers of Collector, Fazilka ...

Court : Punjab and Haryana

Decided on : Aug-10-1977

Reported in : AIR1977P& H380

..... to the petitioner. the supreme court has overruled its decision in northern india caterers (p.) ltd. v. state of punjab, air 1967 sc 1581, in maganlal chhagganlal (p.) ltd. v. municipal corporation of greater bombay, air 1974 sc 2009, and now it cannot be contended with any justification that where two modes ..... ap-proach the collector with a prayer that the wrongful occupant be directed to vacate its land under the provisions of the punjab public premises and land (eviction and rent recovery) act, 1973, and also to claim compensation for use and occupation of land. if the panchayat adopts' such a course, ..... the years 1971-72, 1972-73, 1973-74 and 1974-75 as arrears of land revenue under section 7 of the punjab public premises and land (eviction and rent recovery) act. 1973, and that since the application of the gram panchayat for determining the rent or damages for use and occupation was ..... in the return filed on behalf of respondent no. 2 it has been stated that powers of the collector exercisable under the punjab gram panchayat act, 1952 (hereinafter called the act) have been delegated by the collector to the block development and panchayat officer in exercise of powers under section 95 (4) ..... sumswere arrears of land revenue. it is consequently urged that since arrears of lease money payable to a panchayat constituted a sum payable under the act, it was open to the block development and panchayat officer, to whom the powers of the collector had been delegated, to effect the recovery .....

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May 24 1977 (HC)

Nandlal Sohanlal, Jullundur Vs. the Commissioner of Income-tax, Patial ...

Court : Punjab and Haryana

Decided on : May-24-1977

Reported in : AIR1977P& H320; [1977]110ITR170(P& H)

..... of the supreme court have authoritatively laid down the side on which the courts tilt. in central india spinning and weaving and ., empress mills nagpur v. municipal committee : air1958sc311 , kapur, j. speaking for the court, observed: 'in construing these words of the statute if there are two possible interpretations then ..... full beach of this court answered the question in the affirmative on the ground that a firm was a separate assessable entity under the punjab general sales tax act and there was no machinery provided therein for assessing a firm after its dissolution in respect of its turnover of business before the said ..... payable by the firm itself, does not prevent a penalty being imposed on the firm. 10. in a case under the east punjab general sales tax act, the financial commissioner, punjab, had referred the following question to this court for its decision:-- 'whether a partnership firm, which is a registered firm under ..... clearly observed (at page 400) that in case of doubt, the construction most beneficial to the subject is to be adopted. in commr. of income-tax, punjab v. kulu valley transport co. p. ltd. : [1970]77itr518(sc) , their lordships of the supreme court on appeal from a decision of this high ..... was concluded against the assessee-firm by a division bench judgment of this court in m/s, dharam pal sat dev v. conimr. of income tax, punjab, j. and k. and chandigarh, patiala, income tax reference no. 11 of 1972, decided on january 4, 1973 : . the bench noticed that .....

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Jan 24 1977 (HC)

Panipat Co-operative Sugar Mills Ltd. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Decided on : Jan-24-1977

Reported in : (1977)79PLR366

..... were converted into metalled roads did not belong to the assessee nor could it have any control over them. the assessee being a co-operative society registered under the punjab co-operative societies act, 1961, can, with the sanction of the registrar, contribute a part of its profits towards any purpose connected with the development of co-operative movement or charitable purposes ..... profits of the assessee for the assessment year. the bench particularly emphasised the fact that the pipeline installed and other equipment purchased by the assessee came to vest in the municipal committee and did not continue to belong to the assessee.11. in commissioner of income-tax v. ashok leyland ltd : [1972]86itr549(sc) , the question arose whether, by terminating the ..... to the town including provision of water supply and the government in turn undertook not to include the properties of the assessee within the municipal limits for 15 years so that the assessee would not have to pay municipal taxes for that period. during the accounting period, the assessee spent a sum on installing pipelines, etc., which then became the property of ..... the municipal committee and claimed it as business expenditure. the court held that by incurring the said expenditure the assessee had obtained avoidance of certain disadvantages for a limited period and the .....

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Apr 12 1977 (HC)

Jai Hanuman Trading Co. Pvt. Ltd. Vs. the Commissioner of Income Tax, ...

Court : Punjab and Haryana

Decided on : Apr-12-1977

Reported in : AIR1977P& H314; [1977]110ITR36(P& H)

..... commissioner of income-tax v. ghurye : [1957]31itr683(bom) ), in that connection. they then referred to the general clauses acf. the calcutta municipal act and held that the expression 'issued' had both a limited and a wide meaning and that it was for the court to give a proper meaning ..... singh v. commr. of income-tax , commissioner of income-tax v. kailasadevi : [1976]105itr479(ap) . inasmuch as the high courts of gujarat, punjab and haryana and andhra pradesh have merely purported to follow the decision of the supreme court in banarsi devi's case, it is necessary to consider the facts ..... income-tax officer : [1961]41itr191(sc) , the supreme court recognised the existence of alternative remedy under the provisions of the indian income-tax act when it observed :--'mr. sastri mentioned more than once the fact that the company would have sufficient opportunity to raise this question viz. whether the ..... income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of the act. therefore, a notice under section 148 though proposed under section 147(b) if the conditions of section 147(b) are otherwise substantially satisfied (sic ..... provisions of the income-tax act, 1961, the expression 'issued' occurring in section 149 cannot be given the meaning 'served'. we dissent from the view-s expressed by the gujarat and andhra pradesh high courts and we overrule the decision of the punjab and haryana high court in tikka .....

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Feb 15 1977 (HC)

Jaswant Rai Vs. Commissioner of Wealth-tax

Court : Punjab and Haryana

Decided on : Feb-15-1977

Reported in : [1977]107ITR477(P& H)

..... also recognises the method by which the value of the property is determined for purposes of property tax under the laws and regulations relating to the municipalities and municipal corporations. in state of kerala v. p. p. hassan koya air 1968 sc 1201 the supreme court approved of the method of capitalization of ..... we may also mention that this value was arrived at on the basis of the report made by the valuation officer appointed under section 12a of the act. the learned counsel for the revenue has submitted that the order, dated january 7, 1975, passed by the income-tax officer, ludhiana, was not ..... year. but this rule is subject to limitations, for there should be finality and certainty in all litigations including litigation arising out of the income-tax act and an earlier decision on the same question cannot be reopened if that decision is not arbitrary or perverse, if it had been arrived at after ..... accepted as the basis for framing assessment of wealth-tax against another co-sharer of the same property for the same assessment year. under the act the incidence of taxation is the ownership of net wealth. if during the same assessment year the same quantity of wealth in possession of one ..... are of the view that the pleas raised on behalf of the assessee deserve to be upheld.7. section 3 of the wealth-tax act, 1957 (hereinafter called 'the act'), is the charging section and entitles the authorities to impose tax on the net wealth of an assessee on the corresponding valuation date. .....

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