Court : Allahabad
Reported in : 1999(2)AWC1201
..... government for levy of tax on indian made foreign liquor. however, in the present case, as already mentioned above, there is no provision in the act conferring specific or implied power on the state ..... under the provisions of revenue recovery act. 1890.21. learned advocate general relied on in case of avinder singh v. state of punjab (supra) where hon'ble supreme court justified validity of tax on foreign liquor with reference to section 90 of the punjab municipal corporation act which conferred authority on the state ..... to the decisions of this court in hingir's case, air 1961 sc 459 ; jagannath ramanuj's case, air 1954 sc 400 and delhi municipal corporation's case, air 1983 sc 617 (supra). it has been consistently held by this court that whenever there is compulsory exaction of any ..... is sought to be recovered as arrears of land revenue. learned advocate general has placed reliance on the following cases :avinder singh v. state of punjab and another, air 1979 sc 321 ; sarguja transport service v. state transport appellate tribunal and others, air 1987 sc 88 ; anand kumar gupta ..... of recovery certificate for recovery of arrears as arrears of land revenue. procedure for sending the letter of request under section 5a of the act for recovery of arrears as arrears of land revenue and maintenance of register of recovery certificate received by the collector. rule 8 provides for .....Tag this Judgment!
Court : Orissa
Reported in : AIR1993Ori302
..... in accordance with law. ' in the decision reported in air 1979 sc 1250, their lordships of the supreme court having examined the provisions of the punjab municipal act came to hold that where a revenue statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a particular ..... it was further observed that construed in the light of this principle, it is clear that sections 84 and 86 of the punjab municipal act bar, by inevitable implication, the jurisdiction of the civil court where the grievance of the party relates to an assessment or the principle of assessment ..... division, cuttack west, cuttack v. surendranath kanungo, air 1980 ori 119, and a decision of the supreme court in the case of munshi ram v. municipal committee, chheharta, air 1979 sc 1250. so far as the decision reported in air 1980 ori 119, i really fail to understand how that decision is ..... in view of the conceded position, as referred to earlier, in my considered opinion, the provisions of section 7-b(l) of the indian telegraph act having no application to the disputed question, jurisdiction of the civil court cannot be held to be ousted. the contention of the learned senior standing ..... remedy for enforcing it, a remedy provided by the statute must be followed and the court's jurisdiction is ousted. the scheme of the particular act is to be examined to see if remedies normally associated with actions in civil suits are prescribed by the statute. (iv) the legislature may entrust .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : (1990)97PLR249
..... of deputy commissioner in view of the decision dated, november 8, 1978 of the court in karam singh v. the state of punjab and ors.. (c.w.p. no. 3654 of 1970), a decision under section 236 of the punjab municipal act, cannot be accepted. as discussed above, no specific order setting aside' order of the deputy commissioner was passed by the state government ..... are being disposed of. the facts are being taken from c.w.p. no. 9458 of 1988 vide annexure p-l, notification under section 36 of the punjab town improvement trust act (for short the act) was published on 9th september, 1976. the matter was taken to the high court and the notification was quashed on 3rd december, 1982 as no further action ..... singh v. jalandhar improvement trust, (1985-2) 88 p. l. r. 308. subsequently, this decision was considered by a division bench in phagwara improvement trust v. the state of punjab, 1985 p. l.j. 254. in that case, notifications under section 36 of the act were first published in the tribune on 9th, 16th and 23rd april; 1976 and thereafter in the ..... punjab gazatte on 7th 14th and 21st may, 1976. the question raised was whether the notification published in the tribune at the first time would amount to substantial compliance of the provisions contained in the act. it was held that those provisions being mandatory the non-compliance thereof would .....Tag this Judgment!
Court : Delhi
Reported in : 50(1993)DLT207; 1993(25)DRJ548; 1993RLR436
..... question is as to what would the annual value of the properties subject-matter of these petitions under clause (b) of sub-section (1) of section 3 of the punjab municipal act, 1911 (for short 'the act') as applicable to new delhi. the assessment year is 1991-92 (1 april 1991 to 31 march 1992). the properties involved are flats situated in multi-storeyed buildings ..... determine the annual value of the building on the basis of such figure of standard rent. the case of dr. balbir singh was under the provisions of the delhi municipal corporation act and again the court held that standard rent chargeable was the upper limit though the agreed rent could even be less than the standard rent. in both these cases the ..... gandhi marg, new delhi. the flat has been let out at a monthly rent of rs.4,316.00. the new delhi municipal committee (n.d.m.c.), the first respondent issued a notice under section 65 of the act proposing to enhance the annual value from existing rs.9,798.00 to rs.56,977.00. in the notice it was ..... properties were governed by provisions of the drc act as the drc act applied to the areas under the jurisdiction of n.d.m.c. and of the municipal corporation of delhi under the provisions of the delhi municipal corporation act as mentioned in section 1 (2) of the drc act. that covered almost whole of the urban areas of delhi. (8 .....Tag this Judgment!
Court : Delhi
Reported in : 2000(54)DRJ445
..... a particular manner, and in no other, that provision of the law being mandatory has to be strictly followed.'12. that was a case under the punjab municipal act, 1911. it was further held that the meaning of expression 'shall not be binding on the committee', which was also the expression used in that case, meant that the agreement was ..... agreement inasmuch as the agreement was not validly executed as required under sections 201, 202 and 203 of the delhi municipal corporation act of 1957 (for short the corporation act) and the bye-laws framed under section 203 and 481 of the corporation act, the objections being that the contract was not executed by the commissioner as required under sections 202 and 203 thereof ..... void and non-enforceable. the same is the position in present case also. these provisions of the corporation act and the bye-laws came for consideration in two cases before this court, one before single judge in municipal corporation of delhi v. m/s. shail agencies 1981(2) del 607 and other before the division bench in m/s ..... behalf of the corporation by the commissioner; (b) no such contract, for any purpose which in accordance with any provision of this act the commissioner may not carry out without the approval or sanction of the corporation or some other municipal authority shall be made by him until and unless such approval or sanction has been duly obtained; (c) no contract (other .....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 : Delhi
..... capable of separate assessment for purposes of property tax. the supreme court in bhakra management board (supra) held that "building" as defined in the punjab municipal act, 1911 (which incidentally applied to ndmc areas also, prior to the promulgation of ndmc act, 1994) meant a house intended for independent human habitation and simply because the quarter / bungalow had a common wall with another quarter / bungalow ..... january, 2004 came to be made by the respondent ndmc in which it reiterated its decision of amalgamation on the basis of sections 78 & 79 of the new delhi municipal council act, 1994.3. aggrieved therefrom the petitioner preferred statutory appeal to the additional district judge. the said appeal was dismissed inter alia on the ground of the respondent ndmc, vide ..... made thereunder for the purpose of assessment to property taxes."he has also informed that the provisions pari materia to sections 78 & 79 of the ndmc act, being sections 132 & 133 of the delhi municipal corporation act, 1957 have since been repealed.8. the counsel for the petitioner in rejoinder has contended that it is the property tax which is "assessed" and ..... not the rateable value. attention in this regard is invited to section 60(3), section 61, section 63 & section 72 of the act.9. the question which arises is .....Tag this Judgment!
Court : Punjab and Haryana
..... mandi at machhiwara, district ludhiana and the same as contained in notification dated 6.6.1980 (annexure p-2) has been exempted from imposition of taxes under the punjab municipal act, 1911. however by typographical/printing mistake rect. nos.148 and 149 had not been mentioned and rect. nos.48 and 49 were mentioned.4. as per written statement ..... 16261/- for the years 1993-94 and 1994-95 were claimed by respondent kumar pardeep 2013.09.30 10:30 i attest to the accuracy and integrity of this document punjab and haryana high court, chandigarh cwp no.16062 of 1994 -2- *** no.3-notified area committee, machhiwara. further challenge is also laid to the order dated 28 ..... chandigarh1 cwp no.16062 of 1994 date of decision:25. 9.2013 food corporation of india ...petitioner vs. state of punjab and others ...respondents 2. cwp no.15425 of 1993 food corporation of india ...petitioner vs. state of punjab and others ...respondents coram: hon ble mr.justice gurmeet singh sandhawalia ***** present: none for the petitioner. mr. k. ..... k.gupta, addl. advocate general, punjab *** g.s.sandhawalia, j.(oral).1. this order will dispose of civil writ petitions no.15425 of 1993 and 16062 of 1994 as common question ..... accordingly. 25.9.2013 (g.s.sandhawalia) pka judge kumar pardeep 2013.09.30 10:30 i attest to the accuracy and integrity of this document punjab and haryana high court, chandigarh .....Tag this Judgment!
Court : Delhi
..... exercising of the powers conferred by sub section (3) of section 5 of the punjab municipal act, 1911, as in force in the state of delhi, the chief commissioner, delhi pleased to include within the limits of municipal committee, delhi-shahdara, the area defined in the schedule below situated coterminously with the ..... own hon ble high court in ajab singh s case (supra) that the village sikdarpur is not notified to be municipal area and the provisions of the drc act are not applicable. the appellant/landlord cannot be rendered without remedy as a party having a grievance must have a remedy ..... village jafrabad and auldanpur thence southwards upto the intersecting point on western limits of limits of auldanpur and the existing northern limits of shahdara municipality 220 yards from the g.t.road. 13. a perusal of above said notification dated 08.12.1954 reveal that the then chief ..... of chandrawali alias shahdara. east- a line drawn northwards from the intersecting point of chandrawali alias shahdara and the existing northern limits of shahdara municipal upto the seh hadda of village sobholi and chandrawali alias shahdara. north- a line drawn westwards from seh hadda of village sabholi and ..... service of notice, tenant can only be permitted to continue in possession of tenanted premises on payment of market rent. (e) transfer of property act, 1882-section 107- lease-tenant at sufferance- is one who wrongfully continues in possession after expiry of term of lease-tenancy at sufferance does .....Tag this Judgment!
Court : Supreme Court of India
..... penal code. in fact, in the majority judgment of b.p. jeevan reddy, j.in new delhi municipal council v. state of punjab and ors., (1997) 7 scc339 the punjab municipal act of 1911 was deemed to be a post-constitutional law inasmuch as it was extended to delhi only in 1950, as ..... and characteristics. 37 a divergent note was struck by this court in anuj garg v. hotel association of india87. section 30 of the punjab excise act, 1914 prohibited the employment of women (and men under 25 years) in premises where liquor or other intoxicating drugs were consumed by the ..... is an important decision of this court, which dealt with the constitutional validity of another pre- constitution enactment, namely, section 30 of the punjab excise act of 1914, which prohibited employment of any woman in any part of premises in which liquor is consumed by the public. sinha, j.adverted ..... rights and given additional protection under article 19...? 226. in anuj garg (supra), while dealing with the constitutional validity of section 30 of the punjab excise act, 1914 prohibiting employment of ?any man under the age of 25 years? or ?any woman?, the court, holding it ultra vires, ruled thus ..... same totally falls outside the constitutional the constitutional interpretation fails to recognise such dynamism. the constitution bench in gian kaur [gian kaur v. state of punjab, (1996) 2 scc648:1996. scc (cri) 374]., as stated earlier, distinguishes attempt to suicide and abetment of suicide from acceleration of the .....Tag this Judgment!