Court : Supreme Court of India
Decided on : Mar-07-1963
Reported in : AIR1963SC1547; (1963)65PLR912; 2SCR273
..... whether a suit would lie in a civil courtclaiming refund of the terminal tax collected by a municipality under theprovisions of the punjab municipal act, 1911 (punjab act iii of 1911),hereinafter called the act. 2. the appellant is alleged to be a firm registered under the indianpartnership act. it carries on business within the limits of the ludhianamunicipality. it imported sambhar salt into the ..... octroi limits of the ludhianamunicipality. the municipality committee, ludhiana, imposed terminal tax on thesaid salt and the appellant paid ..... from interferingwith the construction of the plaintiff's proposed building on the ground that itsorder refusing sanction under s. 193(2) of the punjab municipal act was anabuse of its power. mahajan j., delivering the judgment on behalf of the fullbench observed at p. 84 : 'the provisions of s. 225which ..... provisions thereof.there is no force in this contention. section 61(2) of the act specificallyempowers the municipal committee to levy any tax other than those specifiedtherein with the previous sanction of the state government. the levy ofterminal tax was sanctioned by the punjab government by notification no. 26463dated july 21, 1932, at the rates shown in .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jan-09-1963
Reported in : AIR1963P& H280
..... , mukerian, shall be vacated from the date of publication of the said notification and it was further ordered that, under section 16(3) of punjab municipal act, 1911, the petitioner would be disqualified for election for a period of three years from the said date. this was contended to be a mala fide removal.it was further contended ..... be issued calling upon the respondents to restore the petitioner to the office of municipal commissioner.2. in the written statement filed on behalf of the punjab state it was stated that the seat of the petitioner in the municipality was declared vacant under section 14(e) of the punjab municipal act, 1911, on the basis of 3 report received from the deputy commissioner, hoshiarpur, to the ..... of the division bench in ram dayal's case, c. w. no. 1194 of 1961, d/- 16-3-1962 (punj) was that the action under section 14(e) of the punjab municipal act was of an administrative nature and also that prayers made in the petitions before the bench seemed to snow that the main prayer was for quashing the orders vacating the ..... removal and to be afforded an opportunity of tendering an explanation. it was further held that the provisions contained in section 14 of the punjab municipal act were general provisions and those of section 16 of the act were specific or particular. where the case of removal of a member of a municipal committee was clearly governed by special provisions of section 16 of the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-07-1963
Reported in : 50ITR187(SC)
..... of the terminal tax collected by a municipality under the provisions of the punjab municipal act, 1911 (punjab act iii of 1911), hereinafter called the act.the appellant is alleged to be a firm registered under the indian partnership act. it carries on business within the limits of the ludhiana municipality. it imported sambhar salt into the octroi limits of the ludhiana municipality. the municipal committee, ludhiana, imposed terminal tax on ..... where it acts arbitrarily or capriciously. in other words, where it abuses its statutory powers.'the learned judge concluded thus, at ..... from interfering with the construction of the plaintiffs proposed building on the ground that its order refusing sanction under section 193(2) of the punjab municipal act was an abuse of its power. mahajan j., delivering the judgment on behalf of the full bench, observed at page 84 :'the provisions of section 225 which make the ..... such an order which itself is outside the act.....in short the bench laid down that in two kinds of cases section 225 was no bar to the jurisdiction of a civil court in examining the order of the municipal committee passed under section 193(2), punjab municipal act. the first case is where a committee acts ultra vires and the second case is .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-28-1963
Reported in : AIR1963SC1742; (1964)66BOMLR68; (1963)GLR973(SC); 2SCR608
..... definitions of gross value or annual value almost word for word.though, therefore, the word 'rate' was not used in this act, the levywas on the annual value of the land. 32. lastly, the punjab municipalities act, (no. iii of 1911) provides for atax on buildings and lands and it further provides various modes for assessmentone of which is based on the annual ..... letting value. two other ways are providedin this act, namely, so much per square yard of the ground area and so much ..... a localauthority though based on annual value has been called 'tax'; see forexamples - the bombay city municipal act (act no. iii of 1888), the madrasdistrict municipalities act (act no. iv of 1884). the north-western provincesand oudh municipalities act, (act no. 1 of 1900) and the central provinces municipalitiesact (act xvi of 1903). our practice has, therefore, departed from the englishpractice at least to this extent that ..... : (see p. 332 of benn and lockwood onrating valuation practice, fifth edition). 23. let us now look at the legislative history and practice in india upto1925. the bombay city municipal act (no. iii of 1888), by s. 139 provided forproperty tax. section 154(1) thereof provided for valuation of propertyassessable to property taxes in these terms :- 'in order to .....Tag this Judgment!
Court : Gujarat
Decided on : Jul-30-1963
Reported in : AIR1964Guj51
..... was a case in respect of an action superseding the municipal committee under section 238 (1) of the punjab municipal act. that case was decided having regard to the provisions contained in section 238 (i) of the punjab municipal act and to the object of the act in empowering the state government to take action under that ..... against the petitioner viere not properly considered by the authority before passing the order of removal udder section 23 (7) of the bombay district municipal act and that the order was passed mechanically without a proper application of the mind by the authority. in these circumstances, in absence of ..... would have no application to the facts before us.15. the learned assistant government pleader also contended that section 23(7) of the bombay municipal act was merely an enabling section giving discretionary powers to the state government and did not contemplate any punitive consequences. according to the learned assistant ..... my opinion,. given the parties a fair opportunity of being heard before them and stating their case and views. in the later case of 1911 ac 179, it was held that the board of education had not determined the questions submitted to them. it was on this ground that ..... cases which have come before this house, spackman v. plumstead board of works, (1885) 10 ac 239 and board of education v. rice, (1911) ac 179. in the earlier case of (1885) 10 ac 229, the question raised was whether the certificate of the superintending architect was conclusive .....Tag this Judgment!
Court : Kerala
Decided on : Jan-09-1963
Reported in : AIR1963Ker278
..... agreement not enforceable in law is void.'the contract was not enforceable by the committee because the promise made by the committee is invalidated by law (section 47 of the punjab municipal act). and, it is clear that the court should not enforce such a promise because the jaw had invalidated that promise.'an agreement not enforceable by law is said to be ..... tolls for three years. the defendant entered into possession and collected tolls, but did not execute the written agreement which was required by the provisions of section 45 of the municipalities act. after seventeen, months of enjoyment by the defendant, he was put out of possession and a resale of the remainder of the term was effected. this resulted in loss to ..... observed that even if the corporation had fully executed a contract, a suit by the corporation would not lie and in madura municipality v. alagirisami naidu, air 1939 mad 957, with reference to section 68 of the madras district municipalities act, 5 of 1920, it is said that that section draws no distinction between executed and executory contracts and the word 'contracts' used ..... it is not binding on him inasmuch as it isnot binding on the plaintiff. it is not binding onthe plaintiff because the formalities prescribed bysection 30 of the bombay district municipal actamendment act 1884, have not been compliedwith.'the principle is in consonance with what we have stated above. the contract remained executory and since the promise of the .....Tag this Judgment!
Court : Orissa
Decided on : Jul-31-1963
Reported in : AIR1964Ori111
..... attention has not been drawn to any provision in the orissa municipal act which says that as soon as an appeal is filed by the municipal servant the order of dismissal is held in abeyance. the plaintiff also did not state that the appellate authority stayed the ..... act (see punjab province v. tara chand, air 1947 fc 23 which nas been followed in madhav laxman vaikunthe) v. state of mysore, air 1962 sc 8.5a. it is true that if the effect of filing an appeal was to suspend the operation of the order of dismissal either by virtue of any special provision in the orissa municipal act ..... or in consequence of the passing of a stay order by the appellate authority, limitation may be saved until the appeal is disposed of as pointed out in sita ram v-municipal beard, kanpur, air 1958 sc 1036. but here our ..... -1-51 till the date of his superannuation, namely y-/-m, together with interest etc. amounting in an to rs. 6995.50 np. 3. the municipality's main defence was one or limitation which was accepted by the lower court.4. two points were pressed by mr. ramdas on behalf of the appellants ..... s claim would furnish a fresh starting point for limitation under section 25(3) of the contract act. in my opinion, neither or these contentions would prevail. 5. when the appellant was dismissed by the municipality on 1-4-51 were accrued to him the right to bring a suit for a declaration .....Tag this Judgment!
Court : Mumbai
Decided on : Sep-26-1963
Reported in : AIR1964Bom195; (1964)66BOMLR197; 1964CriLJ276; 1964MhLJ308
..... on anath bandhu v. corporation of calcutta : air1952cal759 . in that case, a limited company was prosecuted for breach of section 407 of the calcutta municipal act, which was committed by the proprietor of the company and the proprietor was convicted for that offence. the learned judge who decided the case repelled ..... support of his contention that the mens rea of the company's servants or agents could be attributed to the company. mr. mandpe relied on punjab national bank v. a. r. gonsalyes, bunder inspector, karachi port trust air 1951 sind 142. that was a case relating to the infringement ..... the question of mens rea.2. the opponent no. 1, messrs. syndicate transport company, (private) limited is a company incorporated under the indian companies act (act no. 7 of 1917), with its registered office at nagpur. i shall refer to it as the company hereafter the opponent no. 3, chintaman, ..... to make such a dishonest representation or to receive the amount. the allegations in the complaint clearly indicated that the shareholder manohar purported to act on his own, but in the name of the company. under these circumstances, the alleged false or dishonest representation or the alleged dishonest ..... bye-laws or rules or entailing minor sentences of fines. later on, they were indicted under statutes which made corporations vicariously liable for the acts committed by their agents or directors. that was when corporation were far and few between. the society, however, was developing and the ideas of .....Tag this Judgment!
Court : Mumbai
Decided on : Feb-07-1963
Reported in : (1963)65BOMLR521; 1963MhLJ704
..... principles discernible from the scheme of these provisions, the coercive sections must be regarded as constitutionally invalid, being more onerous. in connection with somewhat similar provisions in the calcutta municipal act of 1951, the calcutta high court accepted these contentions. the court there observed that the coercive procedure was undoubtedly more onerous and, there being no principles laid down by ..... lal v. collector of jhalawar : 2scr962 , special facility for the recovery of governmental dues is absolutely essential and we think equally so for municipal dues. on similar considerations, in lachhman dass v. state of punjab : 2scr353 , the special mode of recovery of dues provided for the state bank in preference to other banks was upheld.6. coming now ..... to the question as to whether the act lays down some principles which furnish guidance to the chief officer of the corporation to select a particular ..... procedure in a given case, one cannot disregard the specific provisions of sections 104 and 105 of the municipal boroughs act. these sections being penal sections, in the sense that they provide a summary remedy, must be construed strictly, no doubt, at the same time not rendering them infructuous .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Feb-19-1963
Reported in : AIR1964AP400; 1964CriLJ264
..... in holding that the restriction on carrying on trade of public prostitution within a specified area of the municipality is eminently a reasonable one.this decision was followed by the punjab high court in malerkotla municipality v. mohd. mushtaq, air 1960 punj 18. there it was observed that a restriction carrying on ..... to the constitutional validity of section 20 of the suppression of immoral traffic in women and girls act, 1956.2. the revision petitioner took a house on rent from the respondent in guntur municipal area. she is said to have taken to a life of prostitute there and to have been ..... (g) of the constitution of india. in order to appreciate, this argument, it would be necessary to consider the scheme and object of this act.6. this act was passed in the year 1356, long after the advent of the constitution of india, with the avowed object of suppressing immoral traffic in women and ..... objective expression. with these observations of the learned judges we respectfully agree. but the learned judges have also observed that if the object of the act was only to suppress immoral traffic, then the power given to a magistrate to remove a prostitute from his jurisdiction to any other jurisdiction would ..... in the constitution, parliament shall have and the legislature of a state shall not have, power to make laws for prescribing punishment for those acts which are declared to be offence under part iii, and that the parliament as soon as may be after the commencement of the constitution .....Tag this Judgment!