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 : 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 : 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 : Feb-10-1977
Reported in : (1977)IILLJ255Del
..... labour court amritsar and ors. (1959) f.j.r. 147. the first of these cases was concerned with a notice issued under i he punjab municipal act which was partly good and partly bid. it was held that the notice was bad in entirety. in the second case, a demolition notice issued under the ..... delhi municipal corporation act, 1957, which contained directions which were partly intra virus and partly ultra virus led to the consequence that the notice was wholly bad. in the ..... matters hereinafter appearing....the court was of the view that the dispute between the management and its workmen at mussourie could be referred by the government of punjab it is also apparent that the reference could not be split up because the court observed that it was not 'a mere matter of form and ..... a labour court at amritsar. the reason for holding it bad was that the words used in the reference wore as follows:whereas the governor or the punjab is of the opinion that an industrial dispute exists between the workmen and the management of the d.a.v. ayurvedic pharmacy, akali market, amritsar, ..... third case, it was held by the punjab high court that a reference of an industrial dispute which partly related to one state and partly to another .....Tag this Judgment!
Court : Delhi
Decided on : Jan-27-1977
Reported in : ILR1977Delhi643
..... to augment their meagre resources. it would beuseful to remember in this context that before the municipal corporation was set up in delhi the erstwhile delhi municipal committee was collecting taxes on the entry of goods in the local area in accordance with the provisions of the punjab municipal act which, by the very nature of that statute, was confined to the provincial list and ..... ground that a substantial part of the property admittedly falls in the union territory of delhi and, thereforee, within the local area of the municipal corporation of delhi. (5) section 178 of the municipal corporation act, 1957 (for short, the act) provides that 'there shall be levied on all goods carried by railway or road into the union territory of delhi from any place ..... the official gazette'. it is not disputed that pursuant to the provisions of section 179 the municipal corporation of delhi has been authorised as the terminal tax collecting agency by the central government. in exercise of powers conferred by section 183 and 479 of the act the central government also promulgated the delhi terminal tax rules, 1958 (for short, the rules) which ..... outside thereof, a terminal tax. . . .' section 179 of the act further provides that such tax shall be payable on demand and shall be collected by .....Tag this Judgment!
Court : Orissa
Decided on : Aug-10-1977
Reported in : AIR1978Ori78; 44(1977)CLT368
..... being transferred in favour of the ten-ant for his occupation and as in that case there was no transfer by the committee under the punjab municipal act there was no letting and therefore the mere description of the premium paid by the applicant in the receipts as rent was not conclusive to ..... as rent, was in fact the license money. reference in this connection was made to air 1962 sc 554 (h. s. rikhy v. new delhi municipality) where it was held that the use of the word 'rent' in receipts was not conclusive to show that relation of landlord and tenant was created ..... a transfer of interest by the landlord in favour of the tenant. the facts in this case were that new delhi municipal committee in the year 1945 built the central municipal market lodi colony which had 32 shops with residential flats on 28 of them. in april 1945 the committee in pursuance ..... the applications on the ground that there was no relationship of landlord and tenant between the applicants and the committee within the meaning of that act. in support of their case of tenancy the applicants produced receipts issued by the committee wherein the payments made by the applicants were acknowledged to ..... pay the respective amounts. towards the end of 1952 however 30 of the occupants filed applications undersection 8 of the delhi and aimer rent control act praying for fixation of standard rent in respect of the premises in their respective occupation. the committeeraised a preliminay objection as to the maintainability of .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jan-28-1977
Reported in : AIR1977P& H347
..... for carrying out the various obligations imposed on it by the calcutta municipal act. no such power has been given to the market committees bv the legislature to impose a tax to raise revenue for carrying out the objects of the act and the ratio of the decision in liberty cinema's case does ..... np. tor every one hundred rupees. later on, section 23 had been the subject-matter of several amendments. by the punjab agricultural produce markets (amendment) act, 1969 (punjab act no. 25 of 1969), copy annexure p.1, the market fee was fixed at re. 1.00 per one hundred rupees. by ..... rupees 30 lakhs have been contributed for the chief minister's flood relief fund by the board and the market committees.' 'annexure 'w-11': the punjab state agricultural marketing board has decided to set up two ginning factories and six rice shellers in the state in the near future.' 'annexure 'w- ..... to quash the enhancement in the fee. it may, however, be observed' that during the course of arguments affidavit of shri tirath singh, chairman, punjab state agricultural marketing board was placed on the file, which was not objected to by the learned counsel for the petitioners. from its perusal, i find ..... deposit all their amounts in the government treasury in the year 1974, that the agricultural board and the committee had given rupees five crores to the punjab state co-operative supply and marketing federation (known as 'markfed') without charging any interest and the loan is interest-free, because this money was .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-14-1977
Reported in : AIR1977SC1884; (1977)3SCC160; 3SCR603; 1977(9)LC461(SC)
..... scheme had been sanctioned, the commissioner who gave the notice (exh. 'b') should be deemed, to have given it as a competent authority under the municipal act. 10. aggrieved by this decision, the appellants preferred separate appeals to the appellate bench of the court of small causes at bombay which were allowed by a ..... therefore, no doubt in our mind that the notice was issued under the special regulation no. 36 the fact that reference to section 480 of the municipal act, 1888 was erroneously or incorrectly made in the notice is immaterial as it is well settled that if the exercise of a power can be traced ..... directions is not complied with by the owner, the same may be enforced or carried out in the manner provided by section 489 (i) (of the municipal act). (c) no compensation whatsoever, whether for damages loss or injury, shall be claimable by or payable to the owner or any other person in respect of ..... no. 37 at g. s. no. 130, masjid siding road, bombay subject inter alia to the following express conditions: (a) the provisions of the municipal act and bye-laws made thereunder in force from time to time shall be complied with; (b) the commissioner may at any time direct the owner of the ..... adopted for trial of the appellant according to section 36 (1) of the east punjab public safety act, 1949 could not be continued after the expiry of the act in the absence of a saving clause similar to section 6 of the general clauses act. 23. s. krishnan and ors. v. the state of madras (supra) ( .....Tag this Judgment!