Court : Punjab and Haryana
Decided on : Nov-07-1988
Reported in : 178ITR327(P& H)
..... is occupied by the owner himself. therefore, in all such cases, the annual value of the building for purposes of house tax, whether under section 3(1)(b) of the punjab municipal act, 1911, or under section 116 of the delhi municipal corporation act, 1957, is limited to the measure of the standard rent determinable on the principles laid down in the rent control ..... clearly goes to show that the standard rent can be fixed not only by the rent controller but can also be determined on the principles laid down in the act by the municipal authorities when they are to impose property tax. similarly, if the income-tax officer proposes to find out the gross annual income of a self-occupied building, it will ..... . sot, air 1977 sc 302 expressed the following view (headnote) :'the income-tax officer is bound to consider the fair rent determinable under the provisions of the east punjab urban rent restriction act, 1949, for determining the annual letting value of self-occupied property for which fair rent has not been determined by the rent controller,'6. in sheila kaushish's case ..... annual value, the tribunal rejected the argument raised on behalf of the assessee that the annual value has to be determined in accordance with the provisions of the east punjab urban rent restriction act, 1949 (hereinafter called 'the act'), on the reasoning that the house was never let out and the standard rent should be determined only by the rent controller under the .....Tag this Judgment!
Court : Delhi
Decided on : Oct-10-1988
Reported in : 37(1989)DLT76; 1989(16)DRJ55
..... the licensee or allottee of the n.d.m.c. under the provisions of section 18 of the punjab municipal act, 1911 could be deemed to have become tenant of n.d.m.c. the provisions of the said act were examined and it was held that contract can be made by the n.d.m.c. ..... ingredients of such statutory provisions prerequisite for conferring the status of tenant must be shown. (15) in dr. h.s.rikhy and others v.the new delhi municipal committee, : 3scr604 , it has been clearly held that the use of the term 'rent' cannot preclude the landlord from pleading that there is no ..... was only in the latter sense that the expression 'the statutory tenancy' by the supreme court is applied in several decisions.'(18) the view of the punjab high court that the tenancy created by statute is not inheritable was not found to be a sound view. in case of indra sharma (supra), a ..... the said case also notice terminating the tenancy was not served on attendant under section 19 of the displaced persons act and the tenancy rights were held to be inheritable. in the judgment of the punjab high court, these points have. not been noticed. (19) counsel for the appellant-plaintiff has argued that by ..... virtue of the amended definition of the word 'tenant' under section 2 of the delhi rent control act only limited inheritance rights have been given. the amended .....Tag this Judgment!
Court : Karnataka
Decided on : Oct-04-1988
Reported in : ILR1989KAR324
..... municipality whether it is permissible for the state government to hold elections in the municipality without delimitation of wards and preparation of fresh electoral rolls.' the supreme court observed as under:'the ..... be noticed. in. atma singh and ors. v. the state of punjab and ors., the supreme court was concerned with punjab delimitation of wards of municipalities rules 4 and 6. the question for consideration was -'when there is a notification issued under sub-section (3) of section 5 of the punjab municipal act, 1911, for inclusion of certain local areas within the limits of a ..... , under article 226 of the constitution did not have the benefit of the views of the supreme court on similar points that arose for consideration in punjab municipalities case and m,p. village panchayat act case state of madhya pradesh and ors. v. devilal : air1986sc434 to which i have made a detailed reference in the later part of this order and ..... executive order transferring a primary health centre to another place under the rules framed under the andhra pradesh panchayat samithis and zilla parishads act. i have already adverted to the 2 decisions of the supreme court, viz., punjab municipalities case and m.p.. panchayat case respectively. in my view these decisions have added a new dimension and given a new perspective .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-17-1988
Reported in : AIR1989SC206; JT1988(3)SC470; 1988(2)SCALE391; (1988)4SCC200; Supp2SCR467
..... appeals raise a common point. they arise out of two out of a batch of writ petitions, disposed of by the punjab and haryana high court, which challenged the validity of section 244 of the punjab municipal act. the high court concluded that, both on principle and precedent, the provisions should be struck down as they plainly suffer from ..... for constituting any local area as a municipality is set out in sections 4 to 10 (chapter ii) of ..... the taint of unconstitutionality. the state of punjab has preferred these appeals.2. the punjab municipal act (hereinafter referred to as the 'act') was an act to make better provisions for the administration of municipalities in punjab. the procedure ..... the act. under section 4 the state government is empowered by notification to propose .....Tag this Judgment!
Court : Orissa
Decided on : Aug-09-1988
Reported in : AIR1989Ori76; 66(1988)CLT515; 74STC296(Orissa)
..... advocate for the petitioner had referred to the case of s. m. ram lal and co. v. secy. to govt. of punjab reported in (1969) 1 uj (sc), 373 where the word 'use' occurring in an analogous provision of the punjab municipal act, 1911 had fallen for interpretation. the division bench under an impression that in this case (which was not noticed) the supreme court ..... to some extent, though not totally destroyed or used up and can be said to come within the purview of the word 'use' in section 131 (1)(kk) of the municipal act for imposition of octroi duty. ......'12. the supreme court in burmah shell company's case (air 1963 sc 906) has traced the history of the two taxes, namely,' terminal tax ..... a cinema hall in the town of dhenkanal and brings cinematograph films from distributors for exhibition in his hall. the dhenkanal municipality having been authorised to levy octroi under section 131 (1)(kk) of the orissa municipal act, 1950 (for short, 'the act') issued a notice (annexure 1) to the petitioner requiring him to pay octroi duty at the rate of 3 per cent ..... limits for the purpose of loading and unloading passengers in course of transit. it was held that under section 66( 1)( e) of the relevant act and the rules, 'the goods must come to rest within the municipal limits for the purposes of sale, consumption or use therein'. the goods and animals on transit which merely pass through the limits of the .....Tag this Judgment!
Court : Delhi
Decided on : Aug-03-1988
Reported in : 36(1988)DLT278
..... section 86 of the aforesaid act civil court could not have entertained the suit and that objection taken in this regard had been wrongly decided against the ..... sir sobha singh and sons (p) ltd. v. new delhi municipal committee, 1987 municipalities and corporation cases, 170. mr. aggarwal has argued that in the aforesaid case the division bench has specifically held that in view of the fact that an appeal is specifically provided by section 84 of the punjab municipal act, 1911, and jurisdiction of the civil court having been expressly barred under ..... has been urged today during hearing of the regular second appeals by mr. aggarwal appearing for the ndmc is that in view of the provisions of section 86 of the punjab municipal act as applicable to delhi governing the properties within the jurisdiction of ndmc, civil court had no jurisdiction to entertain suits challenging validity, legality or correctness of the assessment for ..... .(1) this judgment shall dispose of three regular second appeals nos. 80/74, 96/74 and 97/74. (2) the three appeals captioned above have been filed by new delhi municipal committee (ndmc in short) against the consolidated judgment in appeal passed by shri b.b. gupta, the then senior sub judge, delhi, disposing of three appeals, namely, rca 143 .....Tag this Judgment!
Court : Delhi
Decided on : Jul-27-1988
Reported in : 36(1988)DLT223
..... the suit of the plaintiff. (2) the respondent-plaintiff filed a suit against the ndmc challenging assessment of the property for the year 1969-70 under the punjab municipal act 1911 (for short 'the act'), as extended to delhi. principal contention which had been raised by the plaintiff was that while arriving at the annual rental value, the ndmc could not ..... assessment year. the case is sir sobha singh & sons (p) ltd. v. new delhi municipal committee 1988 d.l.t. 91. (3) as mentioned above, the suit of the plaintiff had been dismissed by the trial court by judgment dated 23.3.1973. ..... lower appellate court reversed the judgment and decree of the trial court by judgment dated 7.12.1973. thus, this second appeal by the ndmc. s. 86 of the act reads as under :- '86.(1) no objection shall be taken to any valuation or assessment, nor shall the liability of any person to be assessed or taxed be ..... by the tenants. i, however, need not give the facts in detail as the issue as to whether the suit was barred under s. 86 of the act which was raised by the ndmc has since been decided by a bench decision of this court in the case of the same very parties but for a different ..... the rules there under.'(4) as noted above, one of the issues was as to whether the suit was barred under s. 86 of the act. the act provides remedy by way of appeal. admittedly, no appeal was filed. the answer on this issue has to be in favor of the ndmc in view .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jul-25-1988
Reported in : 73STC249(P& H)
..... , 1976 or of a municipality declared as such under the punjab municipal act, 1911; and(b) three thousand rupees per annum in areas other than the local areas specified ii in clause ..... punjab has taxed exhibitors by means of the impugned legislation as follows :(1-a) notwithstanding anything contained in sub-section (1) the government may, by notification, levy lump sum entertainment duty at a rate not exceeding:(a) four thousand rupees per annum in the local area of a city constituted as such under the punjab municipal corporation act ..... is clear that entertainment duty per capita is payable on cinema shows under section 3(1) but section 3(1-a) of the act attracts entertainment duty per stirpes. there is an obvious distinction discernible in the two kinds of entertainment attracting two different entertainment duties.6. ..... -cinema owners and an association of cinema owners, operating in the state of punjab, to challenge the insertion of sub-section (1-a) in section 3 of the punjab entertainment duty act, 1955 (for short 'the act') with effect from 1st april, 1986, annexure p.1 to the petition. ..... 2. section 3 of the act is the charging section where duty on payments for admission to entertainments .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-25-1988
Reported in : AIR1988P& H281
..... practice,. the extensions of the type. which are impugned in this case, had been the legislative practice throughout the century. to set a few examples, the punjab municipal act, 1911, was enforced in delhi. that act was amended by punjab acts 1 of 1922, 2 of 1923, i of 1925, is of 1926, 3 of 1933, 1 of 1937 and 3 of 1935. all these amendments were ..... (g) of section 2 of the punjab reorganisation act. 1966.' the schedule to this order refers to indian stamp act, 1899, among others. but not the east punjab urban rent restriction act (act 3 of 1949). act 3 of 1949 applied to all urban areas in punjab. section 2(j) of that act defined 'urban area' as meaning any area administered by a municipal committee. a cantonment board. a town ..... committee or a notified area committee or any area declared by the state government by notification to be urban for the purpose of this act ..... . after the adaptation order was made, the central government in exercise of the powers conferred by clause (j) of section 2 of the punjab act 3 of 1949 .....Tag this Judgment!
Court : Rajasthan
Decided on : Mar-08-1988
Reported in : AIR1989Raj51; 1988(2)WLN487
..... constitution which tax the notified area committee was competent to levy under sub-section (2) of section 61 of the punjab municipal act, 1911 with the previous sanction of the state government shah j., speaking for the bench, observed : --'the expression ' use' is not defined in the ..... similar to the provisions contained in sections 139 and 141 of the rajasthan municipalities act, j 959. it was observed : ---even in such cases, the civil court's jurisdiction ..... court has jurisdiction to entertain the suit. the provisions of sections 84 and 86 of the punjab municipal act (3 of 1911) were more or less similar to the provisions contained in sections 139 and 141 of the rajasthan municiplaities act. 1959. his lordship subba rao, j., speaking for the court, after referring to various ..... , one is outside the act and the other is under the act, one raises the question of jurisdiction and the other raises an objection as to a matter of detail.'it has already been mentioned that the provisions of sections 84 and 86 of the punjab municipal act (3 of 1911) were more or less ..... a substantial question of law relating to the validity of the levy or what was styled as 'supervision-fee under section 124 of the karnataka municipalities act, 1964, read with rule 26 of the rules framed thereunder. the facts were that iron ore was lifted by the respondent in the trucks .....Tag this Judgment!