Court : Supreme Court of India
Decided on : Aug-09-1977
Reported in : AIR1977SC2134; 1994(4)SCALE390; (1977)4SCC84; 1SCR279
..... in regard to the amendment made in the list of 1967-68. the other writ petition too was allowed except for the year 1966-67.5. chapter v of the punjab municipal act, 1911 deals with 'taxation'. section 61(1)(a) thereof authorises imposition of a tax payable by the owners on buildings and lands. section 62 provides that the ..... . the l.i.c. paid the tax as assessed for these years but in february 1968 it received five notices from the municipal committee stating, that in exercise of the powers conferred by section 67 of the punjab municipal act, 3 of 1911, it had decided by a resolution dated january 27, 1968 to amend the lists of assessment for the aforesaid five years by ..... earliest day of the official year current when the amendment is made. we do not think that there is any parallel between section 82(3) of the bombay act and section 87 of the punjab municipal act.21. for these reasons we allow these appeals and set aside the judgment of the high court. the writ petitions filed by the respondents will, as a ..... a particular provision of a statute the court must consider other parts of that statute and read the statute as a whole. we have discussed the entire scheme of the punjab municipal act and have pointed out how on a consideration of its various provisions it is not possible to sustain the view taken by the high court.19. in .....Tag this Judgment!
Court : Chennai
Decided on : Jul-22-1977
Reported in : (1977)2MLJ457
..... , the supreme court had to consider the scope of the words 'may reasonably be expected to be let from year to year' occurring in section 3(1)(b) of the punjab municipal act, 1911 and it was pointed out:thus, whatever may be our views on the reasonableness of tying down assessment, for the purposes of rating, to the concept of a rent which ..... rate of rent based upon fraud, emergency, relationship and such other considerations may take it out of the bonds of reasonableness.in guntur municipal council v. ratepayers' association : 2scr423 , construing section 82(2) of the madras district municipalities act, the supreme court pointed out that for determining the annual value of the buildings under the said section the test essentially is what ..... ., speaking for the bench had expressed the view that though the fair rent fixed under the house rent control act may and ordinarily should be taken into consideration by the municipal authorities in computing the annual value under section 82 of the district municipalities act, they are not bound to take such fair rent as necessarily the rent for which the premises may reasonably ..... v. smt. padma debt : 3scr49 , it was held that on a fair reading of section 127(a) of the calcutta municipal act, 1923, the annual rent could not be fixed higher than the standard rent fixed under the rent control act. after quoting a passage from a judgment of the judicial committee of the privy council in bengal nagpur rly. co. ltd .....Tag this Judgment!
Court : Chennai
Decided on : Jul-22-1977
Reported in : AIR1978Mad141
..... , the supreme court had to consider the scope of the words 'may reasonably be expected to let from year to year' occurring in section 3(1)(b) of the east punjab municipal act, 1911, and it was pointed out- 'thus, whatever may be our views on the reasonableness of tying down assessment, for the purposes of rating, to the concept of a rent which ..... of rent based upon fraud, emergency, relationship and such other considerations may take it out of the bounds of reasonableness.'in guntur municipal council v. rate payer's assn. : 2scr423 construing section 82(2) of the madras district municipalities act, the supreme court pointed out that for determining the annual value of the buildings under the said section, the test essentially is ..... . speaking for the bench had expressed the view that though the fair rent fixed under the house rent control act may and ordinarily should be taken into consideration by the municipal authorities in computing the annual value under section 82 of the district municipalities act, they are not bound to take such fair rent as necessarily the rent for which the premises may reasonably ..... calcutta v. padma debi : 3scr49 it was held that on a fair reading of section 127 (a) of the calcutta municipal act, 1923, the annual rent could not be fixed higher than the standard rent fixed under the rent control act. after quoting a passage from a judgment of the judicial committee of the privy council in bengal nagpur rly. co. ltd .....Tag this Judgment!
Court : Delhi
Decided on : Apr-15-1977
Reported in : ILR1977Delhi761
..... 2), a notification had been issued by the chief commissioner, delhi, declaring certain areas as municipality of the second class under section 4(6) of the punjab municipal act, 1911. this notification was issued to various authorities. on 5th april, 1954 the municipal committee, which was known as south delhi municipal committee vide ex. dwii/3 proposed to levy a house-tax on the owners of ..... the building and lands within the municipality as provided by section 61 of the punjab municipal act and the proposal was accepted on ..... 11th april, 1954. on 27th december, 1954 the aforesaid municipal committee took over the sanitary services of the area (vide ex. dw11/4) and the said proposal was ..... accepted on 10th january, 1955. it is true that as a matter of law, the mere fact that a municipality has been constituted .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-11-1977
Reported in : AIR1977SC955; (1977)2SCC472; 3SCR182
..... and higher rate in respect of salt of other kinds, imposed tax at the higher rate on 'sambhar salt' which was a variety of common salt. section 86 of the punjab municipal act, 1911, provided that the liability of any person to be taxed cannot be questioned in any manner or by any authority other than that provided in the ..... act. that provision is identical with section 84(3) of the c.p. municipalities act, 1922, with which we are concerned in the instant case. section 86(2) of the punjab act provided that no refund of any tax shall be claimed by any person otherwise than in ..... in the civil court. on the question of limitation the high court held that applying the special period of limitation provided in section 48 of the central provinces and berar municipalities act, 1922 the suit was within limitation as regards the payment made by the plaintiffs on september 22, 1948 but that it was barred by limitation as regards the payment made ..... accordance with the provisions of the act and the rules thereunder. it was held by this court that the .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Dec-27-1977
Reported in : AIR1978AP333
..... the enhancement of the tax. it was pointed out that no prior opportunity had been given to the ratepayer as required under rule 6 of schedule ii of the 1965 municipalities act before the enhancement of tax by way of special notice. dealing with these objection, we pointed out that the learned single judge, who had dismissed the writ petitions, rejected the ..... the petitioner to make his representation as to the estimated or reported rental value. the procedure laid down by s. 95 and r. 6 of sch. ii of the 1965 municipalities act had not been complied with. it was in this manner that the principles of natural justice had been violated. when this was complained of, so argued sri koteswara rao, we ..... was applicable. this view found favour with kuppuswami, j. that apart, the contention of the learned counsel for the petitioner was that the municipality acted illegally in assessing and enhancing the tax on the basis of estimated or reported rental value while it should have made it one the basis of the standard rent. it ..... we must refer to some other decisions placed before us by the learned counsel for the petitioner. in n. s. transport co. v. state of punjab, : 2scr218 a bald notice under the motor vehicles act was issued without making any reference to any particular permit for cancellation or suspension of which action had been taken. it contained nothing but general allegations .....Tag this Judgment!
Court : Orissa
Decided on : Dec-19-1977
Reported in : 45(1978)CLT369; 1978CriLJ1050
..... i.p.c. would afford protection to the petitioner in this case and the act of the petitioner in storing the mustard oil would not amount to an offence. reliance was placed on a decision of the punjab and haryana high court reported in 1973 cr lj 721 (municipal committee, amritsar v. arjan singh). but the facts of that case are clearly distinguishable ..... that point. but it appears that the above evidence of the food inspector was not at all challenged by cross-examination. section 13(3) of the prevention of food adulteration act provides that the certificate issued by the director of the central food laboratory shall supersede the report given by the public analyst. sub-section (5) of that section also provides ..... orderp.k. mohanti, j.1. the petitioner has been convicted under section 16(1) of the prevention of food adulteration act, 1954 and sentenced to undergo r.i. for 3 months and also to pay a fine of rs. 500/- or in default to undergo r.i. for a further period .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Nov-19-1977
Reported in : AIR1978MP54
..... recoverable, one has to read something extra in this legislative provision.'these observations now do not hold good in view of their lordships' decision in new delhi municipal committee v. kalu ram, air 1976 sc 1637 (supra).16. in abdul gafoor v. abdeali, 1973 mplj 179 (supra) although calcutta decisions were cited, ..... placed on abdul gafoor v. abde ali, 1973 mplj 179. the learned single judge was of the opinion that in view of the observations in new delhi municipal committee v. kalu ram air 1976 sc 1637 the decision in abdur gafoor v. abde ali (1973 mplj 179) (supra), which was decided by & division ..... , air 1962 punj 256 (fb). it can be seen from the discussion contained in paragraphs 5 and 6 of that decision that the learned judges of punjab high court were influenced by the expression 'rent due by him' when neither the words legally due' nor the word 'recoverable' were used. it was ..... claim rent otherwise time-barred. in the present socio-economic set up, the accommodation control act cannot be interpreted to be a handle to recover time-barred rent, which otherwise, the landlord could not have done. new delhi municipal committee v. kalu ram (air 1976 sc 1637) (supra).13. the view that we ..... view we are taking, the division bench preferred to follow the punjab case. in nashiban bibi v. parul bala dutt, ilr (1959) 2 cal 490 the provisions of the west bengal premises tenancy act, 1956, were under consideration. section 17 (1) of that act employs the same words as section 13 (1) of the m .....Tag this Judgment!
Court : Delhi
Decided on : Nov-09-1977
Reported in : 14(1978)DLT1; ILR1978Delhi129
..... bench (jagjit singh andm. s. joshi, jj) by their order of reference dated august ii. 1975.for decision of the full bench : 'whetherholding one or more shares in the municipal corporation cooperative stores limited or in any other cooperativesociety or company, engaged in the manufacture, importor sale of any article of food, amounts to having financialinterest in the manufacture, import ..... to sub-section (1) of section 9 in relationto the appointment of food inspector, the decision of the learnedjudges of the division bench of the cricuit bench of the punjab highcourt related to the interpretation of an identical proviso to section 8 in relation to the appointment of a public analyst.(5) the relevant provisions of sections 8 and 9 ..... or being a judge in its own cause or legal bias. boththe public analyst and the food inspector perform important duties in relation to satisfactory enforcement of prevention offood adulteration act and also any prosecution there under.where a person with prescribed qualifications is made non-eligibledue to financial interest and, thereforee, bias on that account, there isno measure to ..... or sale of articles offood for purposes of the proviso to sub-section (1) ofsection 9 of the prevention of food adulteration act,1954'.(2) lala bishambar dayal, learned counsel for the appellant inthe criminal appeal out of which the present reference has arisen,raised a preliminary objection that the reference itself is .....Tag this Judgment!
Court : Rajasthan
Decided on : Nov-08-1977
Reported in : AIR1978Raj72
..... afford a basis upon which the petitioner would be entitled to any relief. somewhat in similar circumstances, the supreme court in tara chand khatri v. municipal corporation of delhi, air 1977 sc 567, upheld the order of the high court dismissing a writ petition in limine though it contained allegations of mala ..... 174(2) of the constitution and re-summoned the assembly. this prorogation was held to be valid by hon'ble the supreme court in state of punjab v. satyapal (air 1969 sc 903); (ii) reservation of the bill for the consideration of the president the second proviso to article 200 of ..... than the council of ministers. secondly, there are general discretionary powers, which are quite implicit, for instance (i) summoning and proroguing the assembly. in punjab, when speaker jogender singh man adjourned the assembly on march 7, 1968 for a period of two months during budget sessions, the adjournment of legislative ..... state is the governor just as the president stands at the head of the executive power of the union. in ram jawaya kappor v. state of punjab, air 1955 sc 549, mukherjea, c. j. observed at p. 556,--'our constitution, though federal in its structure, is modelled on the british ..... of the president, the word 'president' means the council of ministers : samsher singh v. state of punjab, air 1974 sc 2192. he referred to section 3 (8) (b) of the general clauses act for the submission that the central government is the president. he drew a distinction between elective and non-elective .....Tag this Judgment!