Court : Delhi
Decided on : May-22-1979
Reported in : AIR1980Delhi12
..... to be paid by the lessee.(5) under section 61(1)(a) of the punjab municipal act, 1911 (hereinafter referred to as the act) which applies to new delhi where the property no. 13 golf links is situated, the new delhi municipal committee is empowered to impose a tax payable by the owner on buildings and lands ..... the lessers including the amount by way of reimbursement should be regarded as 'gross rent' within the meaning of section 3(1) (b) of the act.(10) there may be an exceptional situation, however, as the present one, in which a distinction is to be drawn between what the lessers really get ..... rent at which such house or building xx. xx. may reasonably be expected to let' within the meaning of section 3(1) (b) of the act.(7) mr. bkramajit nayyar, learned counsel for the petitioner, submits that the fair letting value of the premises varies according to the purpose for which the ..... petitioner. the petitioner thereupon filed the writ petition challenging the validity of the order of the additional district magistrate passed under section 84 of the act. the straight question for decision is whether the damages or penalty charges livable on the landlord by the government for the misuse of the premises are ..... not exceeding a certain percentage per annum of the annual value of the premises. under section 3(1) (b) of the act, 'annual value' means 'in the case of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-20-1979
Reported in : AIR1980SC541; 122ITR700(SC); (1980)1SCC685; 2SCR607
..... to probe further into. the question of correctness of this decision, since there is no non-obstante clause either in section 3(1)(b) of the punjab municipal act, 1911 or in section 116 of the delhi municipal corporation act, 1957 and this decision has therefore, no application.7. now let us turn to the present appeals and see how far the trilogy of decisions referred ..... rent has not yet been fixed. one appeal relates to a case where the building is situate within the jurisdiction of the new delhi municipal committee and is liable to be assessed to house fax under the punjab municipal act, 1911 while the other two relate to cases where the building is situate within the limits of the corporation of delhi and is assessable to ..... under which the house tax was being levied was the same as in section 3(1)(b) of the punjab municipal act, 1911 or section 116 of the delhi municipal corporation act, 1957 without the second proviso and hence in order to determine the 'annual value' of the building it was necessary to find out what was the rent at which the ..... . the house tax under both statutes is levied with reference to the annual value of the building. section 3(1)(b) of the punjab municipal act, 1911 defines 'annual value' to mean, in the case of any house or building 'the gross annual rent at which such house or building...may reasonably be expected to let from .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-28-1979
Reported in : AIR1980P& H37
..... therefore, manifest at the very threshold. proceeding further, s. 2 (d) of the act whilst defining the word 'municipality' lays down that it would either be a local area which was declared or was deemed to have been declared a municipality under the punjab municipal act, 1911, or was declared under the haryana municipal act, 1974, as also the notified area committees constituted thereunder and further includes within its ..... nature of municipal common lands would indicate that it bears relations to agricultural land ..... ambit the faridabad urban complex. the very definition, therefore, of the municipality and consequently the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Apr-06-1979
Reported in : AIR1979P& H223; 1980CriLJ417
..... of licence for cycle-rickshaws which is reproduced below:--'3. licence for cycle-rickshaws.- (1) notwithstanding anything contained to the contrary in the punjab municipal act, 1911, or any rule or order or bye-law made thereunder or any other law for the time being in force, no owner of a ..... cycle rickshaw shall be granted any licence in respect of his cycle-rickshaw nor his licence shall be renewed by any municipal authority after the commencement of this act unless the cycle-rickshaw is to be plied by such owner himself. (2) every licence in respect of a cycle-rickshaw granted ..... considered necessary to regulate the issue of licences in favour of the actual drivers of cycle-rickshaws plying within the municipal area in the state.' the definition of ''cycle-rickshaw'' as contained in the act is as follows:--'2(a) 'cycle-rickshaw' means a three-wheeled cycle-rickshaw driven by manual labour and includes ..... and they used to give their cycle-rickshaws on hire for being plied by the hirers. the act has been brought in force with effect from november 2, 1976, by the notification issued by the punjab government. the licences had to be renewed with effect from april 1, 1977, for the period ending ..... g.c. mital, j.1. in this writ petition, the vires of section 3 of the punjab cycle-rickshaw (regulation of licence) act 41 of 1976 (hereinafter referred to as the act), has been challenged being violative of articles 14 and 19(1)(g) of the constitution of india, inasmuch as cycle-rickshaw .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-06-1979
Reported in : AIR1979SC1250; 118ITR488(SC); (1979)3SCC83; 1980Supp(1)SCC781; 3SCR463; 1979(11)LC443(SC)
..... . the appellants challenged the validity of the assessment contending that construed in the light of the definition given in section 2(40) of the punjab general clauses act, the term 'person' occurring in section 6(1)(b) of the punjab municipal act, 1911, includes a 'firm' and since the trade carried on by the 'firm' is one, the tax could be levied only on the firm ..... to this appeal are that the appellants are partners of a firm, bharat industries, chheharta3. by a notification, dated may 15, 1956, the chheharta municipal committee levied a profession tax under section 61(1)(b) of the punjab municipal act, 1911. initially, the tax was rs. 15/ per annum and was levied on all the partners of the said firm. 4. by a notification, dated ..... . in the view we take, we are fortified by the decision of this court; in firm seth radha kishan v. administrator municipal committee ludhiana, wherein sections 84 and 86 of this very punjab municipal act, 1911 came up for consideration. there in, the municipal committee, ludhiana, imposed a terminal tax on sambbar salt and assessed the appellant, therein, to a sum of rs. 5,893/ towards ..... , and not on the partners individually. on these premises, it was pleaded that the municipal committee in levying the tax on the individual partners had exceeded its statutory .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Aug-09-1979
Reported in : AIR1980P& H155
..... rules, the adjourned meeting would still retain its character of a first meeting for the election and co-option of municipal members under sections 12-a, 12-b, 12-c and 12-d of the punjab municipal act, 1911, is the sole significant question arising in this writ petition admitted to a hearing by the division bench.2. the facts are not in dispute and ..... otherwise fall within a narrow compass, roshan lal singla petitioner and respondents nos. 4 to 15 were elected as members of the municipal committee budhlada in the general elections ..... purpose of administering the oath to the newly elected members and also for making the statutory co-option under sections 12-a, 12-b and 12-c of the punjab municipal act (hereinafter called the act). after the issuance of the notice for the meeting, it was convened on the 13th of july, 1979 in the office of the committee under the chairmanship of ..... for the purpose of administering oath of allegiance to them and in case of any other committee within a period of thirty days from the date of commencement of the punjab municipal (amendment) act, 1972.provided that whenever a vacancy occurs by death, resignation, removal or otherwise of a co-opted member, the co-option shall be made within a period of thirty .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Feb-05-1979
Reported in : AIR1980MP129; 1980MPLJ729
..... v. bhagat rum (air 1970 punj and har 9 (fb)):--'we are of the opinion that the question whether an order of the state government under section 16 of the punjab municipal act is or is not to be struck down because it does not give reasons for its making by the state government, even though no other flaw can be pointed out ..... is now being considered as a quasi-judicial power.'in bhagat ram v. state of punjab (air 1972 sc 1571), while considering a provision under the punjab municipal act, substantially similar to section 41 of the act, the supreme court approved the decision of the full bench of the punjab and haryana high court that proceedings initiated against a councillor for hisremoval were quasi-judicial in ..... videthis department notice no. 1417/xviii/ 1/78, dated the 3rd march, 1978 to furnish an explanation as required by sub-section (3) of section 41 or the madhya pradesh municipalities act, 1961. and whereas the state govt. has considered the explanation furnished by shri rana natwar singh. now, therefore, in exercise of the powers conferred by clause (a) of sub-section ..... directed against the order dated 27th april, 1978 passed by the state government under section 41 (1) (a) of the m.p. municipalities act, 1961, hereinafter referred to as the act, removing the petitioner from the office of the councillor of municipal council, susner, with effect from the date of the order and further directing under sub-section (4) of section 41 of the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Nov-16-1979
Reported in : (1980)IILLJ96P& H
..... that the petitioner was a temporary employee and his services were terminated in accordance with section 45(1) of the punjab municipal act (hereinafter referred to as the act). he further submits that chapter iv of the punjab municipal (general) rules does not apply to the present case as the petitioner was not dismissed but his services were terminated ..... of it.from a reading of the section it is clear that a person recruited on probation can be discharged during his period of probation. a temporary municipal servant is on the same footing. even otherwise the services of a temporary servant can be dispensed with at any time. therefore, the petitioner's ..... termination of his services was illegal. the tribunal further held that he was entitled to a sum of rs. 200 as compensation for his back wages. the municipal committee has challenged the aforesaid order. respondent no. 2 in civil writ petition no. 3807 of 1977 has challenged the part of the order that the ..... to furnish the certificate as well as the affidavit.8. it cannot be disputed that a person can not be employed as a municipal overseer unless he is qualified to hold that post. it was the duty of respondent no. 2 to have furnished a certificate as required by the ..... in the judgment are being given from c.w.p. no. 1736 of 1978.2. the case of the municipal committee, mansa, petitioner, is that it recruited kanshi ram, respondent no. 2, as a municipal overseer on temporary basis in the pay scale of rs. 200-10-280-15-430-20-450 plus d.a .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Apr-21-1979
Reported in : AIR1979MP188; 1979MPLJ555
..... court upheld the imposition of a tax on the sale of foreign liquor under section 90 of the punjab municipal corporation act, 1976, for augment-ing the resources of the municipal corporation, although the sale of foreign liquor was also taxed under the punjab general sales tax act, 1948, for raising revenue for purposes of the state. the imposition of tax under the adhiniyam on ..... the petitioners in these petitions is that as cantonment boards are authorised under section 60 of the cantonments act, wrich is an existing law under article 372(2) of the constitution, to levy property tax which a municipality is competent to levy under the municipalities act of the state and as the subject of cantonments falls under entry 3, list i, the ..... , to impose in any cantonment any tax which under any enactment for the time being in force, may be imposed in any municipality in the state wherein such cantonment is situated. the municipalities in the state are governed by the madhya pradesh municipalities act, 1961; section 127 of which authorises them to impose property tax. sections 64 to 80 of the cantonments ..... act deal with annual value of buildings, incidence of taxation, assessment lists etc. which are matters relating to imposition of property tax on lands .....Tag this Judgment!
Court : Allahabad
Decided on : Sep-05-1979
Reported in : 125ITR361(All); 3TAXMAN153(All)
..... 1977 sc 302, where the words 'may reasonably be expected to be let from year to year' occurring in section 3(1)(b) of the punjab municipal act were under consideration and the view taken was that 'in the cases of houses or buildings, it is the reasonable expectation to let such buildings, ..... in several cases. in corporation of calcutta v. sm. padma debi : 3scr49 consideration of similar words occurring in section 127(a) of the calcutta municipal act (3 of 1923) was involved. that section reads :' the annual value of land, and the annual value of any building erected for letting purposes or ..... paid by a tenant, despite the fact that such violation of the restriction on rent chargeable by law is visited by penal consequences, the municipal authorities cannot take advantage of this defiance of the law by the landlord. rating cannot operate as a mode of sharing the benefits of illegal ..... to another decision of the bombay high court in jamnadas prabhudas v. cit : 20itr160(bom) , in which, while interpreting section 9(2) of the act of 1922, the same view was expressed and it was further observed (p. 169) :' undoubtedly, if actual rent is received, that would be a important ..... sons v. cit : 104itr541(all) . entertainment expenditure incurred on customers was held to be governed by section 37(2a) of the i.t. act, 1961. the correspondingprovision is now contained in section 37(2) and respectfully following that decision we agree with the view taken by the appellate tribunal in .....Tag this Judgment!