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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Sorted by: old Court: supreme court of india Year: 1971 Page 1 of about 20 results (0.100 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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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Jan 22 1971 (SC)

Exen Industries Vs. the Chief Controller of Imports and Exports and or ...

Court : Supreme Court of India

Decided on : Jan-22-1971

Reported in : AIR1971SC1025; (1972)3SCC176; 1971(III)LC219(SC)

..... the petition and the materials placed before the court we are satisfied that the company was entitled to have its grievance against the action of the municipality, which was prima facie unjust, tried.6. following the above dictum we allow the appeal, set aside the order of the high court ..... an appeal by certificate under article 133(1)(b) of the constitution of india granted by the high court of judicature for the state of punjab at delhi against its order and judgment dated the 6th january 1966 dismissing in limine the appellants' application for the issue of an appropriate writ ..... laid down and contained in paragraph 73 of the hand book the appellants claimed in their petition that the licensing authorities are bound to act judicially and reasonably while granting or refusing licences in exercise of the discretion vested in them by law and they could refuse the licence ..... is made out. the high court can reject a petition in limine if it lakes the view that the authorities whose acts were called in question had not acted improperly or if it felt that the petition raised complicated questions of fact for determination which could not be properly adjudicated upon ..... in a proceeding under article 226 of the constitution. we may, in this connection, refer to a recent judgment of this court in century spinning & . v. the ulhasnagar municipal .....

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Jan 22 1971 (SC)

N.B. Sanjana, Assistant Collector of Central Excise, Bombay and ors. V ...

Court : Supreme Court of India

Decided on : Jan-22-1971

Reported in : AIR1971SC2039; 1973LC6(SC); 1978(2)ELT399(SC); 1971MhLJ73(SC); (1971)1SCC337; [1971]3SCR506

..... subsequently assessed will be a short-levy, which is also supported by the decision of this court in gursahai saiga v. commissioner of income-tax, punjab : [1963]1itr48(sc) has to be accepted. it follows that in order to attract rule 10, it is not necessary that some amount of ..... , central excise. the rate of duty payable on un-manufactured tobacco was increased by the finance act of 1951. on june 4, 1951 a demand was made by the range officer, central excise at the increased rate and the assessees therein ..... assessees paid the requisite duty on tobacco stored by them under the declared provision read with sections 3 and 4 of the provincial collection of taxes act, 1931. the assessees cleared tobacco from the warehouse between march 1, 1951 and april 28, 1951, after obtaining clearance certificates from the range officer ..... section (i) uses both the expressions 'levied and collected' and that clearly shows that the expression 'levy' has not been used, in the act or the rules as meaning actual collection. dr. syed mohammad is, no doubt, well founded in his contention that if the appellants have power to ..... gursahai saigal v. the commissioner of income-tax, punjab : [1963]1itr48(sc) the question arose as follows : in certain assessment proceedings under the indian income-tax act, 1922, an assessee was charged with interest under sub-section (8) of section 18a of that act under mat sub-section interest calculated in the manner .....

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Feb 22 1971 (SC)

Jayantilal Amrathlal Vs. the Union of India (Uoi)

Court : Supreme Court of India

Decided on : Feb-22-1971

Reported in : AIR1971SC1193; (1972)4SCC174; 1971(III)LC384(SC)

..... the absence of a saving clause in a new enactment preserving the rights and liabilities under the repealed law is neither material nor decisive of the question see state of punjab v. mohar singh 0043/1954 : 1955crilj254 and t.s. baliah v. income-tax officer, central circle vi, madras : [1969]72itr787(sc) .9. for the reasons mentioned above we agree with ..... time prescribed by the 'rules'. possession of primary gold thereafter exceeding the prescribed limit was an offence. that period had expired long before the gold (control) act, 1968 came into force. hence the gold (control) act naturally did not make any provision for a declaration of the possession of primary gold. in view of that circumstance it was urged on behalf of ..... the 'rules' relating to forfeiture are not inconsistent with any of the provisions of the gold (control) ordinance, 1968.6. on august 24, 1968, the parliament passed the gold (control) act, 1968. the same received the assent of the president on september 1, 1968 and came into force on and from that date. by section 116(1) of that ..... act gold (control) ordinance, 1968 was repealed. section 116(2) provided :notwithstanding such repeal, anything done or any action taken including any notification, order or appointment made, direction given, notice, licence .....

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