Court : Supreme Court of India
Decided on : Oct-15-1971
Reported in : AIR1972SC202; 83ITR197(SC); (1972)4SCC509; 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law did not provide for such an exemption, the principles of international law should not be regarded as having been superseded.in the aforesaid view the .....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 .....Tag this Judgment!
Court : Delhi
Decided on : Feb-04-1971
Reported in : 1971CriLJ1485; ILR1971Delhi285
..... because of the presence of unpermitted colour. a complaint under section 7 read with section 16 of the prevention of food adulteration act was filed on behalf of municipal corporation of delhi on january 9, 1967. the trial magistrate found the respondent guilty and sentenced him to undergo rigorous imprisonment ..... view of certain extenuating circumstances reduced the sentence of imprisonment to the period already undergone. the sentence of fine was, however, maintained. the municipal corporation thereafter filed the present revision for enhancement of the sentence of the respondent. when the revision came up for hearing, it was urged ..... of minimum sentence is not in conflict with the probation of offenders act where the magistrate deems it expedient to make an order under that act in lieu of sentence. (10) section 61(l)(c) of the punjab excise act prescribes a minimum punishment of rigorous imprisonment for a period of six ..... the character of the offender, it is not desirable to deal with them under sections 3 and 4 of the act. see in the connection raifal lal v. the suite of punjab : 1965crilj360 . in the matter of the constriction of the criminal statutes. maxwell in his book 'on interpretation of ..... months and of fine in case an accused is found guilty of indulging in distillation of illicit liquor. one of us (v. d. misra, j.) applied section 4 of the probation of offenders act in such .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Sep-07-1971
Reported in : AIR1972AP244
..... t failed to apply its mind before it chose to dispense with the procedure prescribed under s. 54-a of the act. the government notified the acquisition at there instance of the municipality, as the main road happened to be a narrow one and the traffic on that road was much more than it ..... in which the general interest of the community as opposed to the particular interest of the individual is directly and vitally concerned (see somswanti v. state of punjab), : 2scr774 . whether there was urgency or not to acquire the land, it was for the government to decide. it is a matter which ..... the appellants under article 226 of the constitution for quashing the notifications in g. o. r. t. no. 1097, municipal. administration, dated 13-2-1967 and g. o. r. t. no. 574 municipal administration, dated. 8-8-1967.2. the main question that is raised by sri d. satyanarayana, the learned counsel appearing ..... of thins attached to the earth and excluding another.'11. that was also the view expressed by the bombay high court in the matter of land acquisition act i of 1894, govt. of bombay v. esufali salebhai, (1910) ilr 34 bom 618. as stated by justice chandavarkar the use of the inclusive ..... ilr 30 mad 151, justice subrahmanya ayyar and justice miller while dealing with the expression 'things attached to earth' observed:-'there is no provision in the act for the separate assessment of compensation for buildings apart from the land on which they stand, and, inasmuch as it is impossible to hold that they .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Aug-26-1971
Reported in : 87ITR218(P& H)
..... the question, it will be appropriate to refer to the provisions of the punjab urban immovable property tax act, 1940. section 2(c) defines an owner and is in the following terms:' ' owner' includes a tenant in perpetuity, a mortgagee with ..... bench, has referred the following question of law for our opinion :' on the facts and circumstances of the case, whether the property tax levied by the punjab government was admissible as a deduction ?'2. the assessee is a private limited company. it derives its income from exhibition of motion pictures. two cinema ..... commissioner held that the property tax was not admissible deduction under section 10(2)(ix) of the income-tax act, 1922, as it was not covered by the expression ' land revenue, local rates or municipal taxes'. it was further held that these amounts could not be allowed as permissible deduction under section 10( ..... comprehend payment of statutory dues and taxes imposed as a pre-condition to commence or for carrying on of a business; it may comprehend many other acts incidental to the carrying on of a business. however wide the meaning of the expression may be, its limits are implicit in it. the purpose ..... should be allowed as a deduction in both these years.'4. on the application of the department under section 256(1) of the income-tax act, 1961, the question already set out in the opening part of this order has been referred for our opinion.5. before we proceed to answer .....Tag this Judgment!
Court : Delhi
Decided on : Oct-25-1971
Reported in : ILR1972Delhi15
..... is what is the effect of this non-compliance. these rules have been made by the high court of punjab under article 227 of the constitution with the previous consent of the punjab state government for regulating the preparation and supply of copies of records of civil and criminal courts by the ..... copy of the order appealed against within time was prevented by sufficient cause within the meaning of the proviso to section 38(2) of the act. learned counsel for the appellant could not seriously contend that the tenant appellant was not negligent in pursuing, her application for a certified copy. ..... the provisions of sections 5 and 12 of the limitation act do not apply to the proceedings before the controller inasmuch as the provisions of the limitation act have. been held by the supreme court to apply only to courts proper (town municipal council, athani v. presiding officer, labour court, hubli, : (1969 ..... cause court, amritsar. presumably, thereforee, they applied only to the subordinate courts in the punjab state. the subordinate courts in delhi were not governed by them for. delhi was not a part of the punjab state. the subordinate courts in delhi were under the chief commissioner and arc now under the ..... proviso to section 38(2) of the act. learned counsel, thereforee, took his stand on the alternative ground that the copying branch had not complied with rules 24 and 25 of chapter 17 of volume iv of the rules and orders of the punjab high court. the appellant should not be .....Tag this Judgment!
Court : Delhi
Decided on : Aug-05-1971
Reported in : AIR1972Delhi80; ILR1972Delhi380
..... is the relief sought by the plaintiff appellant 'with reference to any property' within the meaning of the proviso added to section 7(iv)(c) of the court fees act by the punjab amendment(6) right of management is an incident of property in the sense that it is one of the components of the various rights which go to form the ..... decision is whether the relief sought by the plan- tiff is ''with reference to any property' within the meaning of the proviso inserted by the punjab amendment in section 7(iv)(c) of the court fees act. the consideration of this question may be divided into the following parts, namely :- (1) what is the nature of the joint right of management of ..... coupled with the consequential relief by way of injunction. the respondent no. 1 objects to the valuation on the ground that in view of the punjab amendment of section 7(iv)(c) of the court fees act, the plaintiff appellant was bound to pay court-fees on the market value of the property which was jointly manageable by the parties and in ..... valorem valuation. it cannot, thereforee, be valued under section 7(v) of the court fees act. this is precisely the reason why it must fall under the principal part of section 7(iv)(c) of the court fees act. the proviso added by the court fees (punjab amendment) act, 1953 is not attracted inasmuch as no valuation of the share in the right of .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Aug-26-1971
Reported in : AIR1972P& H197
..... petition under section 15(5) of the east punjab urban rent restriction act, 1949, (hereinafter referred to as the act) are these. the petitioners own a building situated within the municipal limits of ludhiana city which was in the occupation of hira nand as a tenant. on an application made under section 13 of the act by them the controller ordered eviction of hira nand ..... introduce therein an additional plea to the effect that the proceedings for his ejectment were incompetent for the reason that no notice under section 106 of the transfer of property act had been served on him. that application was dismissed and hira nand came up in revision to this court against the dismissal thereof. before the matter was heard on the ..... that ever since 1947 the tenancy held by hira nand was not a contractual but a statutory tenancy to which the provision of section 106 of the transfer of property act had no application. the proceedings in the appeal were then continued before the appellate authority who overruled an objection taken by the petitioners that the appeal had abated in as ..... rent and mesne profits against behari lal, a statutory tenant trivedi, j., held that the bar enacted in section 3 of the u. p. (temporary) control of rent and eviction act, 1947, merely prohibited the filing of certain suits and not the determining of tenancies. he found that the tenancy of behari lal, the tenant in the case, was validly determined .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jul-26-1971
Reported in : AIR1973SC588; (1971)2SCC410; 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. : 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 .....Tag this Judgment!
Court : Delhi
Decided on : Jan-12-1971
Reported in : AIR1971Delhi224; ILR1972Delhi303
..... court in asa ram and others v. central government, holding section 20a of the act ultra-vires. mr. r.l. tandon, leanred counsel ..... order of the central government dated 12th november 1957 that action be taken in respect of the property under section 20a of the compensation act were invalid since no opportunity was given to the petitioner before passing this order. it was also held that the notification of the central ..... schedule and directs that action may be taken in regard to the said property under section 20a of the displaced persons (compensation & rehabilitation) act, 1954 by the person authorised in this behalf.'(3) inspire of this order neither the central government nor any of its officers took action ..... of the compensation act, which is in similar terms as section 20a of the compensation act, and has been declared ultravires by the supreme court in lachhman dass and others etc. v. municipal committes jalalabad and others etc. : 3scr645 reliance is also placed on a judgment of the punjab & haryana high ..... for the appellants, contends that there is a material difference between the provisions of section 20a and section 20b of the compensation act and .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Nov-17-1971
Reported in : AIR1972SC182; (1972)1SCC165; 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 .....Tag this Judgment!