Court : Delhi
Decided on : Mar-20-1986
Reported in : 1986(10)DRJ359; 1986RLR432
..... boundaries described in the first schedule (see section 2(32). section 514 further provides that notwithstanding anything contained in the punjab municipal act 1911 as applicable to new delhi municipality or in any notified area there under the limits of that municipality shall be as described in the first schedule. the combined effect of these provisions would, thereforee, be that the dmc ..... areas which are or may, before the first day of november, 1956, be included in a municipality or a notified area under the provisions of the punjab municipal act, 1911oracantonmentundcrthe provisions of the cantonment act, 1924 (sec section 1, sub-section (2) (a) of the act). (6) relying on this provision the learned counsel for the respondents has canvassed with considerable fervour ..... of the union territory of delhi minus the areas falling under new delhi municipality and delhi cantonment board. however, the operation of the act is restricted further by excluding the areas which were included in a municipality or a notified area under the provisions of the punjab municipal act before the first day of november 1956. the crucial question for determination is ..... the revenue estate of basai darapur not being included in a municipality or a notified area under the punjab municipal act or the cantonment area uptil november 1956 would be still governed by the provisions of the act and the dmc act will not apply to the same because the dmc act came into force much afterwards. in order to appreciate the .....Tag this Judgment!
Court : Rajasthan
Decided on : Aug-29-1986
Reported in : AIR1987Raj198; 1986(2)WLN569
..... for determination in s. l. kapoor v. jagmohan, air 1981 sc 136. in that case in exercise of the powers conferred by section 12 of the punjab municipal act, 1911 as applicable to new delhi, the lt. governor of the union territory of delhi by a notification dated september 28, 1979 appointed nine non-official members ..... and four ex-officio members to the new delhi municipal committee to hold office for a period of one year with effect from october 4, 1979. however, well before the expiry of the term for which ..... set aside being violative of natural justice. the aforesaid decision of their lordships of the supreme court was followed in jathedar jagdev singh v. state of punjab, air 1982 punj and har 16. though in the reply filed on behalf of the respondents nos. 3 and 5 it has been stated that the ..... appointed, on february 27, 1980 the lt. governor in exercise of the powers conferred by section 238(1) superseded the new delhi municipal committee with immediatue effect and appointed shri p. n. behl as the person who may exercise and perform all powers and duties of the new delhi ..... municipal committee until the said committee was reconstituted. the order contained reasons. the preamble to the order of supersession recited that the committee was incompetent .....Tag this Judgment!
Court : Karnataka
Decided on : Jan-10-1986
Reported in : 161ITR668(KAR); 161ITR668(Karn)
..... could be levied only on the firm and not on the partners individually. 22. the supreme court held that under the provisions of the punjab municipal act, 'person' included firms and individuals. 23. section 61(1) (b) of the punjab act provided as follows 118 itr 491 : 'subject to any general or special orders which the state government may make in this behalf and the ..... no bearing on the issue that arises in the writ petition. 20. on behalf of the state, reliance is placed on the decision in munshi ram v. municipal committee : 118itr488(sc) rendered under the punjab municipal act. 21. in munshi ram's case : 118itr488(sc) , the levy made on each of the six partners who constituted the firm, under section 61(1 ..... the karnataka tax on professions, trades, callings and employments act. 29. on the other hand, 'person' in the karnataka act means, any person who is engaged in any profession, trade, calling or employment in the state ..... it. therefore, reliance on the scheme of the income-tax act is misplaced. 27. the decision of the supreme court in munshiram's case : 118itr488(sc) is a complete answer to every one of the contentions urged by sri sarangan. 28. 'person' as interpreted by the supreme court in the punjab municipal act should be applied to the term 'person' as defined in .....Tag this Judgment!
Court : Himachal Pradesh
Decided on : Jan-10-1986
Reported in : AIR1987HP71
..... originally enacted, had provided for the payment of interest at the rate of 'six percentum' per annum. however, by section 5 of the land acquisition (punjab amendment) act, 1953 (2 of 1954) (hereinafter referred to as 'the punjab act'), which received the assent of the president on jan. 1, 1954 and came into force on and with effect from jan. 9, 1954, the word ..... and interest at the rate of six per cent per annum on the compensation amount from nov. 30, 1950, that is when the land was taken possession of by the municipality, till march 31, 1958, that is, the date of the award. on a reference to the district court, the compensation was enhanced and solatium and interest at the rate of ..... or arable land needed for public purposes, after expiration of fifteen days from the publication of the notice mentioned in section 9(1) of the act. the fact that on 30-11-1950 it was the municipality that took possession and not the government would not make any difference as the acquisition of the land by the government was at the instance ..... similar argument was considered and rejected. the proceedings for the acquisition of land therein involved were started by the publication of a notification under section 4 of the act on april 12, 1956 at the instance of the guntur municipality. the land acquisition collector gave his award on march 31, 1958. much prior to the initiation of the acquisition proceeding, however, the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jan-22-1986
Reported in : AIR1986P& H203
..... that he had contended that the powers of the gram panchayat to manage the streets and lanes in the village are analogous to the power of a municipal committee under s. 169 of the punjab municipal act. the municipal committee was not entitled to give any person permission to deposit goods for sale on any public street. it cannot lease any portion of public street ..... 1935 lah 196, emperor v. khushal jeram air 1926 bom 534: (27 cri lj 1151). we are not impressed by this argument. the provision s of s. 169 of the punjab municipal act are not in pari materia with the provisions of s. 4 of the act. under the punjab municipal act the title in the land under the public streets does not always vest in the ..... municipal committee. it is clear from the perusal of the head note in municipal committee of multan's case (supra) that the vesting of the street in the municipal committee does not transfer to it the rights of ..... . in support of this contention he had referred us to municipal committee of multan v. tehlia ram, air 1923 lah 272, mt. resham v. matu ram, air 1934 lah .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-03-1986
Reported in : 17ITD510(Cal)
..... income from house property. subsequently, the ito reopened the assessments under section 147(a) of the income-tax act, 1961 (the act), on the ground that the assessee had paid a smaller amount of municipal tax than claimed by her at the time of original assessments. in course of the assessment proceedings, the assessee ..... in the eye of law because the assessee had not failed to disclose fully and truly all the materials necessary for completing her assessments. the municipal taxes provided for in the accounts in accordance with the demands raised at the relevant time together with the resultant loss computed under the income from ..... given. the a. r. to give his contention on 2-5-1983'.the ito proceeded to make the reassessments by withdrawing a portion of the municipal tax allowed in the original assessments on the ground that the assessee subsequently paid smaller amounts than those which were allowed in the original assessments. he ..... :'as per the a. r.s version and verification of the records, it is found that all material facts have been disclosed regarding provision of municipal taxes and the actual amount paid. so the reopening under section 147(a) was wrongly made. and for limitation of time, the case could not ..... under section 147(b) as under excess relief of tax given. but it is found in the decision of two high courts. a. p. and punjab high court that once the reopening has been made under section 147(a) as well items under section 147(b) can be taken as included validly.decision .....Tag this Judgment!
Court : Karnataka
Decided on : Feb-11-1986
Reported in : ILR1987KAR1369
..... ., : 1scr746 the supreme court was concerned with the action taken under sub-section (1) of section 238 of the punjab municipal act. the new delhi municipal committee was superseded in exercise of the power under sub-section (1) of section 238 of the punjab municipal act by the government. therefore, in that case invalidity of a provision of an enactment being violative of article 14 of ..... were governed by the karnataka village panchayats and local boards act, 1959. on the corning into force of the act, the karnataka village panchayats and local boards act, 1959, stands repealed. similarly, the municipal councils in the state except municipal corporations are governed by the karnataka municipalities act, 1964. this enactment is not repealed because all the municipal councils are not to be converted into mandal panchayats under ..... the act. it is only such of the municipalities which are in exercise of .....Tag this Judgment!
Court : Mumbai
Decided on : Feb-17-1986
Reported in : 1986(2)BomCR474; (1986)88BOMLR683; 1986MhLJ633
..... 288. kamladevi & others v. kishanchand & others, : air1970mp168 . p.b. kader v. thatchamma & others, : air1970ker241 . budh v. union of india, : air1981mp151 . diwan hari chand & others v. municipal committee of delhi & others, a.i.r.1981 delhi 71. perumal and others v. g. ellusamy reddiar & anther, 1974 a.c.j. 182 .6. on the other hand shri d ..... necessary to make a detailed reference to the various decisions cited at the bar since we generally agree with the view taken by the full bench of the punjab & haryana high court in prakash chand's case. after making a detailed reference to the provisions of the two enactments, as well as other laws in the ..... which he readily agreed. we are very much thankful to him.5. shri raja bhonsale, learned counsel appearing for the petitioners-b.e.s.t. municipal corporation, contended before us that the only persons who are entitled to file claim petition under section 110-a of the motor vehicles ..... so also under the provisions of the motor vehicles act. in support of this contention he has placed strong reliance upon the decision of the supreme court in new indian insurance co. v. smt. shanti mehra, : 2scr266 , as well as the latest decisions of the punjab and haryana high court in prakash chand and another v. pal singh ..... c.s. dharmadhikari, j.1. in this writ petition the petitioner municipal corporation of greater bombay-b.e.s.t. has challenged the order passed by the motor accidents claims tribunal overruling the preliminary objection raised to .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Mar-31-1986
Reported in : AIR1986P& H294
..... in this case. in that case one of the points which arose for consideration was whether the executive officer of a municipal committee was invested by legal authority under section 35 of the punjab municipal act to file an appeal on behalf of the municipal committee. the answer to this question was given in the negative and it was observed that a bare perusal of ..... the provisions of section 35 makes it clear that the persons named therein, including the executive officer, are authorised by the statute to act only in a given ..... opinion no such necessity exists. the powers of the executive officer are enumerated in section 4 of the punjab municipal (executive officer) act, 1931 (hereinafter referred to as the act), the relevant portion of which reads as follows:--' 4 powers of the executive officer. in a municipality in which an executive officer has been appointed- (a) the executive power for the purpose of carrying on ..... has not much relevance to the point in issue. it is not a case relating to a municipal committee or its executive officer. it pertains to the punjab agricultural university, ludhiana, and the rule laid down is that under section 12(2) of the punjab agricultural university act, the vice-chancellor is not empowered to defend any suit or appeal without specific resolution in .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-01-1986
Reported in : 1986(9)ECC131,1986(24)ELT469(Cal)
..... high court upon the decision of this court in the central india spinning and weaving and . v. municipal committee, wardha- : 1scr1102 . that was a case which arose under the c.p. and berar municipal act and the question was whether the power to impose a terminal tax on goods or animals imported into or ..... exported from the limits of a municipality, included the right to levy tax on the goods which were neither loaded nor unloaded ..... federal court in the province of madras v. boddu padanna, 1942 f.c.r. 90 and again by the supreme court in empress mills, nagpur v. municipal committee, wardha. so, we derive no benefit from this case'. in view of this decision of the supreme court, the view expressed by different high ..... on the point between the different high courts in india. the matter came up for consideration in a different way before the supreme court in state of punjab v. gian chand, 1985 e.c.r. 2222 (decided on april 2, 1968). it was held by the supreme court that the process of ..... 12, 1978 the assistant collector of customs passed an order imposing a penalty of rs. 42,525 upon the petitioner under section 116 of the customs act and the said order was communicated to the petitioner on november 17, 1980. thereafter, communications followed between the petitioner and the customs authorities and the .....Tag this Judgment!