Court : Supreme Court of India
Decided on : Apr-02-1981
Reported in : AIR1981SC1173; 1981(1)SCALE566; (1981)2SCC657; 3SCR340; 1981(13)LC356(SC)
..... . in exercise of their powers under sub-section (3) of section 5 of the punjab municipal act, 1911 (hereinafter referred to as 'the act'), the state government of punjab by notification dated august 2, 1976, directed inclusion of certain local areas. the local areas so included are : (1) moranwali panchayat area, (2 ..... hold elections in the municipality without delimitation of wards and preparation of fresh electoral rolls. it arises under the following circumstances.2 ..... of substance.5. sub-section (5) of section 5 of the punjab municipal act, 1911, which is relevant for our purposes, reads as follows :(5) when any local area included in a municipality under sub-section (3) is a sabha area, or a part thereof under the punjab gram panchayat act, 1952, representation to the inhabitants of the local area so included on ..... this appeal by special leave from a judgment of the punjab & haryana high court, raises a question of some complexity. the question is when there is a notification issued under sub-section (3) of section 5 of the punjab municipal act, 1911, for inclusion of certain local areas within the limits of a municipality, whether it is permissible for the state government to .....Tag this Judgment!
Court : Delhi
Decided on : May-01-1981
Reported in : 20(1981)DLT141
..... -73. the property owners claimed that they are residents of amritsar. a notice under sub-section (2) of section 215 of the punjab municipal act, 1911 (the act) was sent in a registered cover addressed to their amritsar address by the new delhi municipal gommittee (herein the committee). it appears that these notices were returned unserved because the addresses were not available on the given address ..... . (4) i had an occasion to examine similar matter under the delhi municipal corporation act, 1957 and had come to the conclusion that where the appellate authority can grant adequate relief wnich is asked for by the civil court, then it shall be deemed that ..... 1945 lah 81 was dited in support. civil court's julisdiclion is not ousted if the tribunal abuses its powers or does not act under the act but in violation of its provisions; firm seth badha kishan v, adminisliator municipal committee ludhiana, : 2scr273 and 'the state, of west bengal v. the indian iron and steel co. ltd., air 1970 s.c. 2298 ..... with, and that is a finding of fact. (6) that apart mr. mittal referred to munshi ram and ors. v. municipal committee chheharta, : 118itr488(sc) . the supreme court held that it is clear that sections 84 and 86 of the act bar, by inevitable implication of the civil court where the grievance of the party relates to an assessment or the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-16-1981
Reported in : AIR1982P& H69
..... to be necessarily struck down.19. in the wake of the aforesaid discussion i would hold both on principle and precedent that the provisions of section 244 of the punjab municipal act. 1911 plainly suffer from the taint of unconstitutionality and are hereby struck down.20. it is the admitted and the common stand that the legal source for the impugned notification ..... , conclude on precedent that the ratio of dewan chand's case (supra). covers the issue before us. following the same it must be held that section 244 of the punjab municipal act, 1911 is violative of art. 14 of the constitution and therefore, unconstitutional.13. nevertheless, i would not wish to rest this judgment entirely on the precedent in dewan chand's ..... therefore, be quoted in extenso :--'no. 41(1) 80-uslg (3)/322 (spl)--in exercise of powers conferred by section 244 of the punjab municipal act, 1911, and all other powers enabling him in this behalf, the governor of punjab is pleased to cancel with immediate effect notification no. 10(1)-78 uslg (3)/235 (spl) dated 19th october. 1978, issued under section ..... exercising the powers of the deputy commissioner, kapurthala and another), would suffice. by a notification published in the punjab government gazette dated october 27, 1978, in exercise of the powers under s. 241 of the punjab municipal act, 1911 (hereinafter called 'the act'), the governor of punjab declared the local area comprising bholath in the kapurthala district, to be a notified area for the purpose of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-18-1981
Reported in : AIR1981SC1729; (1981)24CTR(SC)351; 131ITR435(SC); (1981)4SCC121; 1SCR309; 1981(13)LC708(SC)
..... it could not exceed such measure of the standard rent. now this was a decision given on the interpretation of the definition of 'annual value' in the delhi municipal corporation act, 1957 and the punjab municipal act, '1911 for the purpose of levy of house tax, but it would be equally applicable in interpreting the definition of 'annual value' in sub-section (1) of section 23 ..... terms and it is impossible to distinguish the definition of 'annual value' in sub-section (1) of section 23 of the income-tax act, 1961 from the definition of that term in the municipal corporation act, 1957. and the punjab municipal act, 1911. we must therefore hold, on an identical line of reasoning, that even if the standard rent of a building has not been fixed by ..... . the 'annual value' was defined in both statutes in the same terms, barring a second proviso which occurred in section 116 of the delhi municipal corporation act, 1957, but was absent in section 3(1)(b) of the punjab municipal act, 1911. this proviso was however not material as it dealt with a case where the standard rent was fixed under the provisions of the rent ..... not yet been fixed. one of these appeals related to a case where the building was situate within the jurisdiction of the new delhi municipal committee and was liable to be assessed to house tax under the punjab municipal act, 1911 while the other two related to cases where the building was situate within the limit of the corporation of delhi and was assessable to .....Tag this Judgment!
Court : Delhi
Decided on : May-11-1981
Reported in : 21(1982)DLT410; ILR1982Delhi836
..... . in the view we take we arc fortified by the decision of this court in firm seth radha kishan v. administrator, municipal committee , : 2scr273 wherein sections 84 and 86 of this very punjab municipal act, 1911 came up for consideration. therein, the municipal committee, ludhiana, imposed a terminal tax on sambhar salt and assessed the appellant, therein, to a sum of rs. 5,893 ..... plaintiffs, (3) the suit of the plaintiff-appellants has been dismissed on the of ground that it was barred under the provisions of section 86 of the punjab municipal act (punjab act no. ill of 1911), hereinafter called the act. (4) the plaintiffs, s. khushwant singh and brg. gurbux singh filed a suit for a decree for perpetual injunction restraining the respondent committee and its officials ..... impugned demand of the defendant committee is illegal and without jurisdiction as alleged 2. whether the suit of the plaintiff is barred by the provisions of -section 86 of the punjab municipal act 3. relief. (18) in support of its case the plaintiffs examined shri himmat singh (pw 1) while the defendants examined shri raj narain garg, statistical assistant of the ..... section 86 forbids in clear terms the person aggrieved by an assessment from seeking his remedy in any other forum or in any other manner than that provided in the municipal act'. '24. it is well recognised that where a revenue statute provides for a person aggrieved by an assessment there under, a particular remedy to be sought in that forum .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-17-1981
Reported in : AIR1982P& H193
..... was imposed as house tax. feeling aggrieved from the imposition of the house tax, the petitioner preferred an appeal under s. 84 of the punjab municipal act, 1911 (hereinafter referred to as the act) which was allowed by the sub-divisional officer (civil), patti, vide his order, dated 30th march, 1966 (copy annexure 'a' to ..... of which reads as under :--'in exercise of powers conferred by section 237 of p. m. a. 1911, the governor of punjab is pleased to rescind the orders of s. d. o. (civil), patti dated 30-3-66 granting exemption to kiran cinema, patti from house ..... /12 situate in patti, district amritsar, is being used for non-residential purpose, i.e., for running a cinema known as kiran cinema. the municipal committee, patti, wished to impose house tax and consequently objections were invited against the assessment after publication of the list of assessment. the petitioner filed objections ..... modified. the legislature has not drawn any distinction between the order passed under s. 84 and the orders passed under any other provision of the act. the language employed in the section is not at all ambiguous. the legislature, in its wisdom, had thought it proper to cover all ..... rate of rs. 675/- per annum from the petitioner. feeling aggrieved from the demand, the petitioner again filed an appeal under s. 84 of the act, but the same was rejected on the basis of the order of respondent no. 2, dated 9th july, 1968 (annexure 'b') the relevant portion .....Tag this Judgment!
Court : Delhi
Decided on : May-28-1981
Reported in : AIR1982Delhi11; 20(1981)DLT305
..... dated may 24, 1973. respondent no. 1, n.d.m.c. (hereinafter referred to as 'the committee') is admittedly governed by the provisions of the punjab municipal act, 1911 (for short 'the act'). sub-section i of section 61 of the act empowers 'the committee' to impose the taxes mentioned in clauses (a) to (g) thereof. sub-section (2) empowers the committee to impose, with the ..... in which area exemption from advertisement tax is provided if the advertisement is exhibited according to the provisions of sub-clauses (b), (c) and (d) of section 142 of the municipal corporation act, 1957. (iii)whether the boards displayed by the petitioners are not 'advertisement' boards but merely sign-boards of the items in which the petitioners deal.(5) question no. i ..... was discriminatory and vocative of article 14 of the constitution of india inasmuch as under section 142 of the delhi municipal corporation act such tax as not livable in certain cases. the traders carrying on business in the area under the delhi municipal corporation were, thereforee, in a better position. it was also averred that the tax was illegal, un-constitutional and ..... void, inasmuch as section 61(2.) of the act was un-constitutional and was viloative of the fundamental rights guaranteed to the appellants to carry on .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-21-1981
Reported in : (1982)29CTR(Cal)15,141ITR419(Cal)
..... ,  131 itr 65, which reads as follows (see p. 442) :'...this was a decision given on the interpretation of the definition of 'annual value' in the delhi municipal corporation act, 1957, and the punjab municipal act, 1911, for the purpose of levy of house tax, but it would be equally applicable in interpreting the definition of ' annual value' in sub-section (1) of section 23 ..... comparatively recent and fairly elaborate, yet the fixation of rates for purposes of assessment of house tax was still governed by the provisions of section 3(1)(b) of the punjab municipal act, 1911, enacted at a time when there was no machinery for the control of rents. on a bare reading of the provisions of section 3(1)(a), no doubt was left ..... identical terms and it is impossible to distinguish the definition of 'annual value' in sub-section (1) of section 23 of the i.t. act, 1961, from the definition of that term in the municipal corporation act, 1957, and the punjab municipal act, 1911. we must, therefore, hold, on an identical line of reasoning, that even if the standard rent of a building has not been fixed ..... by the controller under section 9 of the kent act and the period of limitation prescribed by section 12 of the rent act for making an application for fixation .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : May-15-1981
Reported in : (1984)7ITD761(Delhi)
..... -1-1980], on which reliance was being placed by the department. he submitted that the bench in that case admitted that section 3(1)(b) of the punjab municipal act, 1911 and section 23(1) of the act were in pari materia, but held that the word 'reasonably' was ambiguous. shri sharma urged that after the interpretation of the word 'reasonably' by the supreme court ..... decided by the supreme court with reference to the language of section 127 of the calcutta municipal corporation act, 1923, section 3(1)(b) of the punjab municipal act, 1911, as extended to the ndmc and under section 116 of the delhi municipal corporation act, 1957, but the language of these provisions of the municipal acts is admittedly in pari materia with the language of section 23(1) of the ..... department from a decision which stands overruled by the supreme court. (1) that section 3(1)(b) of the punjab municipal act, 1911, as extended to ndmc and section 116 of the delhi municipal act, 1957, are in part materia with section 23(1)(a) of the act; (2) that, consequently, for the assessment years up to 1976-77, the ratio of the supreme court decision ..... act. it is a well settled rule of interpretation of statutes that 'where an act of the parliament has received a .....Tag this Judgment!
Court : Gujarat
Decided on : Mar-11-1981
Reported in : (1981)22GLR1084
..... under which the principle of audi alterant partem can be invoked and applied were examined in the context of an order of supe rsession of a municipal committee under section 238(1) of the punjab municipal act, 1911 which required that an opportunity should be given to the committee before the order of super session is made. in that context chinnappa reddy. j., ..... speaking for the court, referred to the decision of the privy council in alfred thangarajah jurayappah v. w. 3. fernando (1967) 2 sc 337, where the order of dissolution and supersession of the municipal ..... which arose in alfred's case (supra), was whether, as a matter of interpretation, natural justice was not excluded from action under section 277 of the municipal ordinance under which jaffna municipal council was dissolved and superseded. the supreme court of ceylon in that case ruled that the obligation to comply with the principles of natural justice was excluded having ..... would be the unfortunate and innocent victims of the controversy between the university and the respondent-college. in that case, the learned advocate for the university appearing before the punjab & haryana high court conceded that in case the respondent-college would undertake to unreservedly follow the guideline issued by the university, the university would not wish to penalise .....Tag this Judgment!