Court : Delhi
Decided on : Aug-21-1978
Reported in : AIR1979Delhi108; ILR1978Delhi762
..... (the committee). all these writ petitions raise a common question of law about the interpretation of s. 67 of the punjab municipal act 1911 (the act). i shall take the facts of c.w. no. 860 of 1969 as fairly representative of these writ petitions. (2) the first floor and ..... the part of the committee' and that the annual value of rs. 4716.00 'ought to be revised by amending the list under s. 67 of the punjab municipal act.' it was further said that the proposed annual value of rs. 780u.00 less ten per cent for repairs being the actual rent will be the 'basis ..... 1968 to cure the defect in the list of 1965-66. the committee purported to act under s. 67 and expressly so stated. s. 68a was introduced in the act by the punjab municipal (amendment) act 1974 which received the assent of the governor of punjab on march 31, 1974. it cannot apply to the cases in hand. (29) ..... either party. (4)change in the tenancy in case of tex payable by the occupier. (15) in punjab national bank v. new delhi municipal committee, : 3scr189 mathew j. said : 'thepurpose behind s. 67 was to enable the municipal committee to amend the assessment list at any time on any of the grounds mentioned therein.' (16) ..... ]. keeping these observations in mind i turn to the supreme court decision. now the supreme court says: 's.67 of the act itself shows the object and purpose of conferring on the municipal committee the power to amend an assessment list. if the name of a person whose name ought to be inserted in the list .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Nov-30-1978
Reported in : AIR1979P& H142
..... s. 61(2) of the punjab municipal act. the municipal committee, jullundur, had levied octroi tax ad valorem on indian made ..... payment of excise or countervailing duty. the liquor. passes the octroi barrier of the municipal corporation, jullundur, to reach its destination. prior to the setting up of the municipal corporation, jullundur city, there was a municipal committee governed by the punjab municipal act, 1911. a municipal committee has power to levy octroi on the entry of goods within its local area under ..... delegation. notification, notice, tax, order, direction, scheme, licence, permission, registration rule, bye-law, regulation, form made issued, imposed or granted under the punjab municipal act, 1911, or any other law in force in any local area, constitute to be a city or included in a city, immediately before the appointed day shall in ..... and taxes (including octroi) issued and imposed under the punjab municipal act, 1911, continue to be valid and deemed to have been issued or imposed under the corporation act. in view of this saying provision, the notifications and taxes already issued and imposed by the municipal committee, jullundur, under the punjab municipal act, shall continue to be in force so long as not .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Aug-23-1978
Reported in : AIR1979P& H46
..... municipal committee, district gurdaspur from the operation of the said act with effect from the 31st of oct., 1966.' it was by virtue of the aforesaid notification that the area ..... as the act), which reads as under, was quashed:-- 'in exercise of the powers conferred by sub-section (1) of s. 10 of the punjab municipal act, 1911, the president of india is pleased to withdraw the area of narot jaimal singh ..... . the state of punjab has filed this appeal under clause x of the letters patent against the judgment of a learned single judge of this court, dated 23rd of april, 1975 by which c.w.p. no. 2328 of 1966 filed by dewan chand and others, respondents, was allowed and the notification issued under s. 10 of the punjab municipal act (hereinafter referred to ..... . 2. mr. m. p. singh gill, learned deputy advocate general, punjab, challenged the correctness of the findings of the learned single judge and submitted that s. 10 of the act provided sufficient guidelines as to in which cases the area from the municipal committee could be withdrawn from the operation of the act. after hearing the learned counsel for the parties, we are of .....Tag this Judgment!
Court : Himachal Pradesh
Decided on : Oct-28-1978
Reported in : AIR1979HP35
..... , by notification, include any area in, or exclude any area from the sabha area.(3) if the whole of the sabha area is included in a municipality, cantonment, notified area under section 241 of the punjab municipal act, 1911, as applicable to himachal pradesh, or small town committee, the sabha shall cease to exist and its assets and liabilities shall be disposed of in the ..... and not more than five thousand to constitute one or more sabha areas:provided that neither the whole nor any part of a cantonment, municipality of any class, or a notified area under section 241 of the punjab municipal act, 1911, as in force in himachal pradesh, or a small town committee shall be included in a sabha area:provided further that the government may ..... manner prescribed.' it was pointed out that by virtue of sub-section (2) of section 4 quoted above, the government is empowered by the legislature to act arbitrarily to include and ..... -8-1978 : (air 1979 punj & har 46). the court in that case considered the vires of section 10 of the punjab municipal act which empowers the state government to withdraw by a notification from the operation of the act any area of any municipality constituted thereunder. we were taken through the reasoning given in that decision, and we find that the decision is based on .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Sep-19-1978
Reported in : AIR1979SC321; (1979)1SCC137; 1SCR845
..... indian made or other, whose consumer usually belongs to the well to do sectors.3. the municipalities of punjab are governed by two enactments. the numerous little ones are statutory bodies created and controlled by the punjab municipal act, 1911 and the few large ones by the punjab municipal corporation act, 1976 (the act, for brevity, hereafter). for our purposes, the provisions run on identical terms and so we ..... tax on the sale of 'indian made foreign liquor' within the municipal corporation of ludhiana at the rate of rupee one per bottle. the tax shall come into force with ..... 90(5) dated may 31, 1977, which reads thus :whereas the government of punjab, in exercise of the powers conferred by sub-section (4) of section 90 of the punjab municipal corporation act, 1063-a-pslg-77/12170, dated 11th april, 1977, required of the municipal corporation of ludhiana in punjab to impose tax on the sale of 'indian made foreign liquor' at the ..... bottle, by the 20th may, 1977.2. and whereas, the municipal corporation of ludhiana has failed to carry out the aforesaid order of the punjab government within the stipulated period.3. now, therefore, in exercise of the powers conferred by sub-section (5) of section 90 of the punjab municipal corporation act, 1976, the president of india is pleased to impose/modify the .....Tag this Judgment!
Court : Mumbai
Decided on : Sep-11-1978
Reported in : AIR1979Bom190
..... judgment:--'the object of section 23(1) and the different sub-rules under rule 50 was entirely different from that behind section 173 (1) of the punjab municipal act. the object of the food adulteration act, as its preamble shows, was to make provision for the prevention of adulteration of food and adulteration in this connection had a special significance under section 2 ..... the people consuming it. the rules framed thereunder would only over-ride rules or bye-laws, if any, made by municipality if they covered the same field. under section 173 (1) of the punjab municipal act it is open to a municipal committee to take steps to prevent sale of any cooked food however pure if the sale thereof on public streets would offer ..... on public streets should be stopped. the grant and withdrawal of permission was provided for under section 173 of the punjab municipal act. in effect it states that the committee may grant a permission and may under its discretion withdraw it. the municipality withdrew that permission. the case of the petitioner was that the said provisions of section 173 stood repealed on account ..... of section 25(1) of the food act. the supreme court negatived this contention on the ground that provisions of section 173 of the punjab municipal act were principally for the purposes of sanitation and hygiene, while the food act deals with the prevention of food adulteration. we would like to reproduce the following observations .....Tag this Judgment!
Court : Delhi
Decided on : Oct-12-1978
Reported in : 16(1979)DLT266; ILR1979Delhi601; 1979RLR497
..... and untenable to suggest that the provisions of the 1924 act are adequate for this purpose. that act was merely envisaged as an act to regulate local administration in the cantt. its provisions are, in most respects, pari materia with those of other municipal acts like the delhi municipal corporation act and the punjab municipal act. they naturally provide wide powers to these local authorities ..... uses permitted : local state and central government offices and use for defense purposes; research institutions; social and central institutions; bus and railway passenger terminals and public utility buildings. local municipal facilities, uses incidental to government offices and for their use. parking requirements must be approved. 'use prohibited : all use not specifically permitted herein.' page 86 : this contains ..... operation.' page 11 : there is a reference to survey of all land within the 'incorporated area' having been made. the expression includes all area within eight municipal and notified area committees and this has been stated to include the notified area under the cantonment board. there is also a reference to the table on p. ..... state of punjab : 2scr774 . the minority judgment, which held that the amendment by the bombay legislature was vitiated by the vice of excessive delegation, also agreed that the concept of 'public' purpose as used in the constitution also covered the purposes set out by the amended definition of the expression by the bombay act. after pointing .....Tag this Judgment!
Court : Delhi
Decided on : Aug-30-1978
Reported in : (1978)8CTR(Del)16; 115ITR648(Delhi)
..... m. the older tenants continued to pay the same rent as before on account of rent restriction laws.for the purposes of municipal taxes computed under the provision of the punjab municipal act, as in force in new delhi, the annual letting value of the aforesaid building had been fixed on the basis of rent ..... has stated that the computation of annual letting value for the purpose of house-tax under the punjab municipal act is no criterion for the purpose of fixing the valuation of the property for the purposes of w.t. act. further, it is stated that though the report given by the district valuation officer is ..... with tenants inducted by sobha singh who attorney to petitioner no. 1. on april 27, 1966, jaswant kaur, a tenant in the flat bearing municipal no. a-30, was evicted through court and the possession of these premises also came to be with petitioner no. 1. in 1967, petitioner no. ..... 1 after taking municipal sanction constructed a mezzanine floor on its confectionery shop bearing municipal no. a-15. this mezzanine floor was rented out to the american express international banking corporation (travel division) on a ..... kitchen on the first floor.the confectionery shop on the ground floor and the hall and veranda on the first floor bear municipal no. a-16. the kitchen on the first floor bears municipal no. a-33. the rest of the building was with other tenants. in 1956, a small space under the .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Dec-28-1978
Reported in : AIR1979AP182
..... wages act and that it cannot be referred to an industrial tribunal by the government under ..... question whether a petition under s. 33-c(2) of the industrial disputes act was barred in view of s. 20 or any other provision of the minimum wages act.69. in municipal committee, tarntarn v. state of punjab, the contention raised was that the minimum wage denied by the municipal committee to its employees should be adjudicated only by the authorities under the minimum ..... do not see any cogent reasons why recourse to the labour court should be considered excluded by implication from the provision of the minimum wages act.'72. a division bench of the mysore high court in athani municipality v. presiding officer. 1968 lab ic 797:(air 1968 mys 150) dissenting from the view expressed by the madhya pradesh high court in laksman ..... s. 10(1)(d) of the industrial disputes act was repelled and it was held (at p .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-20-1978
Reported in : 125ITR218(Cal)
..... the affirmative and in favour of the assessee.11. on the questions relating to the assessee's claim for deduction of interest paid on capital borrowed and municipal taxes, mr. suhas sen, learned counsel for the revenue, contended at the hearing that the specific finding of the tribunal was that the multi-storeyed ..... it followed that the assessee had acquired an investment mainly to derive income from property, and, therefore, the interest paid to the bank and the municipal tax paid could not be deducted as having been incurred for the purpose of the business of the assessee. he disallowed the deductions claimed for the ..... s claim for renovation on the ground that the expenses incurred were capital in nature. on appeal, the aac gave notice to the assessee and the municipal tax should not be disallowed (sic). the aac found that between the assessment and the appeal the assessee had not taken any steps in furtherance ..... being 1960-61 to 1963-64, the assessee claimed deduction of the interest paid to the said bank against the aforesaid loan each year as also municipal tax paid on the land for the purpose of computation of its business profits. the assessee contended that its object in purchasing the said land was ..... whether the said amount spent as aforesaid would be allowable as a deduction under section 10(2)(xv) of the indian i.t. act, 1922. on these facts, the punjab high court held that the assessee's lease was for a short duration and the life of the panels was such that the panelling .....Tag this Judgment!