Skip to content


Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Court: supreme court of india Year: 1971 Page 1 of about 20 results (0.113 seconds)

Aug 11 1971 (SC)

The Atlas Cycle Industries Ltd. Vs. State of Haryana and anr.

Court : Supreme Court of India

Decided on : Aug-11-1971

Reported in : AIR1972SC121; [1972]85ITR121(SC); (1971)2SCC564; [1972]1SCR127

..... september, 1966 a notification dated 15 september, 1966 was published in the punjab government gazette to the effect that under section 5(1) of the punjab municipal act, 1911 (referred to for the sake of brevity as the act) the president of india was pleased to declare his intention of including within the municipal limits of sonepat in the rohtak district, the area specified in the schedule ..... one month from the date of the notification, on which the tax shall come into force.15. in the case of tax falling under section 61(2) of the act the municipality has to submit proposals together with objections to the deputy commissioner. the deputy commissioner shall submit the proposal and objections with his recommendation to the state government. the state government ..... the appellants contended that this procedure; for inviting objections should have been followed.11. in the case of tax falling under section 61(1)(b) to (f) of the act the municipal committee after settlement of the proposals shall direct that the tax be imposed and forward a copy of the order through the deputy commissioner to the state government. these orders ..... ) to (f) is tax on profession, calling, trade and of other forms which are not material for the purpose of the present appeals. under section 61(2) of the act the municipality may impose with the previous sanction of the state government any other tax which the state legislature has power to impose in the state under the constitution. the levy of .....

Tag this Judgment!

Feb 01 1971 (SC)

Municipal Corporation of Delhi Vs. Shiv Shanker

Court : Supreme Court of India

Decided on : Feb-01-1971

Reported in : AIR1971SC815; 1971CriLJ680; (1971)1SCC442; [1971]3SCR607

..... having been found highly adulterated and unfit for human consumption because of the presence of sulphuric acid which is prohibited, complaints under sections 7/16 of the adulteration act were instituted by the municipal prosecutor in december, 1960. after the prosecution evidence was recorded, the respondent shiv shanker applied to the trial magistrate in october, 1963 praying that the prosecution be dropped ..... (crl. appeals nos. 151 to 158 of 1966) raise a common question of law and would, therefore, be disposed of by a common judgment. indeed, all the appeals in the punjab high court were also disposed of by a learned single judge of that court sitting on circuit at delhi by a common judgment and another learned single judge of the ..... the previous sanction of the licensing authority appointed under the fruit order. the trial magistrate basing himself on an unreported single bench decision of the punjab high court and on section 26 of the general clauses act rejected this application. on revision, the additional sessions judge relying on the decision in raj kumar's case (supra) made a reference to the high ..... granted under the fruit products order, 1955 (hereafter called the fruit order) made by the central government under section 3 of the essential commodities act. the high court has relying on an unreported bench decision of the punjab high court in state v. raj kumar (crl. a. 996 of 1961 decided on october 29, 1962) held that they cannot be prosecuted. it .....

Tag this Judgment!

Mar 04 1971 (SC)

Gulabchand Bapalal Modi Vs. Municipal Corporation of Ahmedabad City

Court : Supreme Court of India

Decided on : Mar-04-1971

Reported in : AIR1971SC2100; (1971)1SCC823; [1971]3SCR942

..... statutory functions, the court did not disapprove liberty cinema case : [1965]2scr477 but confined the principle laid down there to the provisions of the calcutta municipal act in which the majority had found the requisite guidelines. no such guidance was available in the sales tax statute before the bench deciding devi das's ..... of the corporation of calcutta v. liberty cinema [1965] s.c.r. 477 wherein the validity of section 548(2) of the calcutta municipal act, authorising the corporation to levy a fee (held by this court to be a tax) for every licence and permission at such rate as may ..... assessment-books and the respective parts, if any, shall collectively constitute the assessment-book. rule 10 differs from section 157 of the bombay municipal corporation act, in that, whereas it gives an option to the commissioner either to maintain one assessment-book for the entire city or separate ward assessment ..... 9 to 21 of the taxation rules are headed 'assessment-book'. a comparison of these rules with sections 156 to 168 of the bombay municipal corporation act, 1888 at once shows that they are, with the exception of rule 10, taken almost verbatim from those sections. rule 9 requires the ..... the raising of tax co-extensive with the needs of the delegate in implementing the purposes of the act can afford such guidance.19. the liberty cinema case : [1959]1scr427 came for consideration in devi das v. punjab : [1967]3scr557 where subba rao, c.j., speaking for the court, said:if this decision .....

Tag this Judgment!

Oct 21 1971 (SC)

Union of India (Uoi) Vs. Shri Harbhajan Singh Dhillon

Court : Supreme Court of India

Decided on : Oct-21-1971

Reported in : AIR1972SC1061a

..... defined 'annual letting value' in the city of bombay as meaning the rateable value of buildings or lands as determined in accordance with the provisions of the city of bombay municipal act, 1888. section 22 which was the charging section provided that there shall be levied and paid to the provincial government a tax on buildings and lands called the urban immovable ..... lands and buildings' should be construed as taxes on lands and taxes on buildings.'173. it may not be out of place to note that the vires of the punjab urban immovable property act of 1940 which contained somewhat similar provisions was challenged before the federal court of india in ralla ram v. province of east punjabi [1948] f.c.r. 207 ..... april 1, 1970 and for all subsequent assessment years, thus including agricultural land in the definition of assets.91. the respondent filed a writ petition in the high court of punjab, from out of which the present appeal arises, challenging the validity of the amendment by which the non-inclusion of agricultural land from the assets of an assessee was done ..... an appeal from a judgment of a bench of five judges of the high court of punjab and haryana holding by a majority of four to one that section 24 of the finance act of 1969 amending the definition of 'net wealth' in the wealth-tax act (no. 27 of 1957) by the inclusion of agricultural land in the assets for the purpose .....

Tag this Judgment!

Oct 15 1971 (SC)

Col. H.H. Raja Sir Harindar Singh Vs. Commissioner of Income-tax, Punj ...

Court : Supreme Court of India

Decided on : Oct-15-1971

Reported in : AIR1972SC202; [1972]83ITR197(SC); (1972)4SCC509; [1972]2SCR16

..... to officers of justice, police or revenue officials unless consented to by them. there are yet others in relation to the applicability of the municipal laws, the immunity from which are either recognised by the common law and which courts will not enforce as in england or are dealt with ..... in the enactment itself. in the absence of such express words, the statute must be interpreted in conformity with international law. simply because the municipal law did not provide for such an exemption, the principles of international law should not be regarded as having been superseded.in the aforesaid view the ..... this country also the position was the same as that recognised by the common law of england for which proposition, decisions were referred to from punjab recorder onwards. a reference was also made to several cases pertaining more specifically to the immunity enjoyed by the rulers from payment of income- ..... these objections and held that though under the international law the rulers of indian states were sovereigns and immune from municipal laws of other countries, there was no exemption as far as the personal incomes of the rulers are concerned from being taxed under the ..... 1. these two appeals are by special leave against the judgment of the punjab & haryana high court answering the reference under section 66(1) of the indian income-tax act 1922 (hereinafter referred to as 'the act') against the assessee-the appellant. the appellant who was admittedly a ruler of the erstwhile faridkot .....

Tag this Judgment!

Jul 26 1971 (SC)

The State of Maharashtra and anr. Vs. Lok Shikshan Sansatha and ors.

Court : Supreme Court of India

Decided on : Jul-26-1971

Reported in : AIR1973SC588; (1971)2SCC410; [1971]SuppSCR879

..... the two decisions of this court reported in state of assam and anr. v. ajit kumar sharma and ors. : (1966)illj451sc and municipal committee, amritsar and anr. v. state of punjab and ors. : [1969]3scr447 . in the first decision this court has laid down that where conditions for receiving grant-in-aid ..... on april 26, 1966, the society was not registered. as admitted by the said society in its writ petition, it was registered under the societies registration act, 1860, only on april 27, 1966. the order dated april 11, 1966 of the deputy director of education rejecting the application was based on two grounds ..... instructions on the ground of their being vague when such executive instructions are admittedly issued by the authorities concerned for the guidance and for being acted upon. we express no opinion on that point in these proceedings. we are of the view that the two clauses in question are not ..... by the deputy director of education to the government. it is not the case of any of the writ petitioners that the district committees have acted arbitrarily. nor is it their case that the deputy director of education of the region has not based his decision on the recommendations of the ..... authorities within the period referred to therein and the further provision under rule 86.2 that the schools which are not registered under the societies registration act, will not be eligible for grant, will have a considerable bearing when considering civil appeal no. 161 of 1968.17. on october 6, 1965 .....

Tag this Judgment!

Nov 17 1971 (SC)

The Amritsar Improvement Trust Vs. Baldeva Inder Singh and ors.

Court : Supreme Court of India

Decided on : Nov-17-1971

Reported in : AIR1972SC182; (1972)1SCC165; [1972]2SCR386

..... be ear-marked for the construction of houses for services men and also for labour and harijan colonies. the scheme should now be notified under section 36 of the punjab town improvement act, 1922. for inviting objections. that resolution was amended by the improvement trust at its meeting held on may 1, 1962. the amendment reads thus :92. item.reference trust resolution ..... '. it should have formed an opinion 'that it is expedient and for the public advantage to promote and control the development of and to provide for the expansion of a municipality in a locality adjacent thereto within the local area of such trust'. from the resolutions passed by the improvement trust, it does not appear that it had roamed any such ..... may, if it is of opinion that it is expedient and for the public advantage to promote and control the development of and to provide for the expansion of a municipality in any locality adjacent there to, within the local area of such trust prepare 'an expansion scheme'.(3) 'a development scheme' or 'an expansion scheme' may provide for the lay ..... to that notice several interested persons submitted their objections. one of the objectors pleaded that the improvement trust had no competence to include in 'a development scheme' areas outside the municipality. the improvement trust rejected all the objections and approved the prepared scheme. thereafter the same was submitted to the government and the government sanctioned the same. there is no dispute .....

Tag this Judgment!

Oct 21 1971 (SC)

Union of India Vs. Harbhajan Singh Dhillon

Court : Supreme Court of India

Decided on : Oct-21-1971

Reported in : AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33

..... defined 'annual letting value' in the city of bombay as meaning the rateable value of buildings or lands as determined in accordance with the provisions of the city of bombay municipal act, 1888. section 22 which was the charging section provided that there shall be levied and paid to the provincial government a tax on buildings and lands called the urban immovable ..... lands and buildings' should be construed as taxes on lands and taxes on buildings.'173. it may not be out of place to note that the vires of the punjab urban immovable property act of 1940 which contained somewhat similar provisions was challenged before the federal court of india in ralla ram v. province of east punjabi [1948] f.c.r. 207 ..... april 1, 1970 and for all subsequent assessment years, thus including agricultural land in the definition of assets.91. the respondent filed a writ petition in the high court of punjab, from out of which the present appeal arises, challenging the validity of the amendment by which the non-inclusion of agricultural land from the assets of an assessee was done ..... an appeal from a judgment of a bench of five judges of the high court of punjab and haryana holding by a majority of four to one that section 24 of the finance act of 1969 amending the definition of 'net wealth' in the wealth-tax act (no. 27 of 1957) by the inclusion of agricultural land in the assets for the purpose .....

Tag this Judgment!

May 07 1971 (SC)

Prakash Chand Maheshwari and anr. Vs. the Zila Parishad, Muzaffarnagar ...

Court : Supreme Court of India

Decided on : May-07-1971

Reported in : AIR1971SC1696; (1971)2SCC489; [1971]SuppSCR761

..... inhabitants assessed according to their circumstances and property, imposed under clause (ix) of sub-section (1) of section 128 of the united provinces municipalities act, 1916 (u.p. act ii of 1916).3-b. the tax on persons assessed according to their circumstances and property, imposed under clause (b) of section 108 of ..... in ginning and pressing factories at certain rates. on the 2nd october 1939 the municipality resolved to revise the rates and by notification dated january 2, 1940 under section 67(5) of the c.p. and berar municipalities act, 1922 tax was permitted to be levied at the rate of four annas ..... contending that the tax was ultra vires the municipality. one of the points there canvassed was, whether the levy of the tax by the municipality was valid in law. the municipality was constituted in 1905 under section 41(1) clauses (a) and (b) of the berar municipal act, 1886. it purported to levy, with effect ..... law of the federal legislature made for any of the purposes of this proviso may be made either generally or in relation to any specified provinces, municipalities, boards or authorities.(3) the fact that the provincial legislature has power to make laws as aforesaid with respect to taxes on professions, trades, ..... a limitation on that power.and at p. 1461:while a law prohibiting transfers (the subject matter of the appeal before the privy council in punjab province v. daulat singh 73 i.a. 59 must be prospective, a law authorising imposition of tax need not be. it can be both .....

Tag this Judgment!

Oct 05 1971 (SC)

Narinder Chand Hem Raj and ors. Vs. Lt. Governor, Administrator, Union ...

Court : Supreme Court of India

Decided on : Oct-05-1971

Reported in : AIR1971SC2399; (1971)2SCC747; [1972]1SCR940; [1972]29STC169(SC)

..... appellant cannot be granted.9. in support of its contention, the appellant relied on two decisions of this court. the first is collector of bombay v. municipal corporation of the city of bombay and ors. [1952] s.c.r. 443. the facts of that case are as follows:in 1865, the government ..... sales tax was imposed by law. the government cannot refuse to implement the mandate of the law. any change in the provisions of the punjab general sales tax act could be effected only according to the provisions of the law in force. no court can issue a mandate to a legislature or to a ..... government do not consider that any rent should be charged to the municipality as the markets will be like other public buildings, for the benefit of the whole community.' the corporation gave up the sites on which the ..... appropriate legislature or competent authority altered the same. one of the laws that was in force in those areas is the punjab general sales tax act, 1948. section 6(1) of that act provides:no, tax shall be payable on the sale of goods specified in the first column of schedule b subject to ..... bombay to remove some markets from a certain site and vacate it. on the application of the then municipal commissioner, the government passed a resolution approving and authorising the grant of another site to the municipality for the purpose of running a market. the resolution passed by the government stated further that 'the .....

Tag this Judgment!


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