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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Year: 1984 Page 1 of about 167 results (0.080 seconds)

Dec 12 1984 (SC)

Dr. Balbir Singh and ors. Vs. M.C.D. and ors.

Court : Supreme Court of India

Decided on : Dec-12-1984

Reported in : AIR1985SC339; (1985)46CTR(SC)208; [1985]152ITR388(SC); 1984(2)SCALE902; (1985)1SCC167; [1985]2SCR439

..... , the rateable 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(l)(b) of the punjab municipal act, 1911 and which was admittedly of no consequences. the controversy between the parties centerd round the question as to what is the true meaning of ..... 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 property tax under the punjab municipal act, 1911, as is the case in many of the appeals and writ petitions before us, while the other two related to cases where the buildings ..... while the determination of rateable value for the purpose of assessability to property tax in respect of properties situate in new delhi is governed by the punjab municipal act 1911. the relevant provisions of both these statutes in respect of determination of rateable value for the purpose of assessability to property tax are almost identical as observed by this court ..... questions are of great importance since they affect the liability of a large number of property owners in the union territory of delhi to pay property tax under the delhi municipal corporation act 1957 and the punjab municipal act 1911. the appeals before us arise out of writ petitions filed in the high court of delhi challenging assessments made by the .....

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Dec 12 1984 (SC)

Balbir Singh and ors. Vs. M.C.D. and ors.

Court : Supreme Court of India

Decided on : Dec-12-1984

Reported in : AIR1985SC339a

..... , the ratable 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 and which was admittedly of no consequences. the controversy between the parties centerd round the question as to what is the true meaning of ..... 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 property tax under the punjab municipal act, 1911. as is the case in many of the appeals and writ petitions before us, while the other two related to cases where the buildings ..... while the determination of ratable value for the purpose of assessability to property tax in respect of properties situate in new delhi is governed by the punjab municipal act, 1911. the relevant provisions of both these statutes in respect of determination of ratable value for the purpose of assessability to property tax are almost identical as observed by this court ..... questions are of great importance since they affect the liability of a large number of property owners in the union territory of delhi to pay property tax under the delhi municipal corporation act 1957 and the punjab municipal act, 1911. the appeals before us arise out of writ petitions filed in the high court of delhi challenging assessments made by the .....

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Aug 09 1984 (HC)

Gurtejinder Singh Gill Vs. State of Punjab and anr.

Court : Punjab and Haryana

Decided on : Aug-09-1984

Reported in : AIR1985P& H34

..... so disturbed that it is not practicable for the state government to hold and complete elections in terms of sub-section (2) of section 13 of the punjab municipal act, 1911 (punjab act no. 3 of 1911) to the committees in the state before the expiry of the term of office of their elected members:now, therefore, in exercise of the powers conferred by clause (i) of ..... ) has been extended up to 31-12-1984 by the government, vide letter under reference. the term of office of the president of the municipal committee is fixed for five years under section 21(2) of the punjab municipal act, 1911. according to these provisions in case the term of 5 years of the office of president is completed prior to 31-12-1984, the ..... of the municipal committee, whichever is less, and since period of membership of the members having been extended up to 31 ..... of the respondent state and the executive officer is that the term of the members of the municipal committee having been extended up to 31-12-1984 and by virtue of sub-section (2) of section 21 of the punjab municipal act, 1911, hereinafter referred to as the act, the term of the office of the president being five years or the remaining period of membership .....

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Jul 16 1984 (HC)

Pyare Lal Saldi and ors. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Decided on : Jul-16-1984

Reported in : AIR1985P& H37

..... s. 62-a of the punjab municipal act, 1911 (hereinafter referred to as the act) in the context of the imposition of house tax in the area of municipal committee, gobindgarh by a notification issued by the state government of mar. 10, 1965 under sub-section (3) thereof.section 62a of the act reads as under:-'62-a, ..... it was stated that the object of this act was 'to empower government to require a municipal committee to impose any tax, not already imposed, or ..... ram bachan lal v. state of bihar, air 1967 sc 1404. this concerned the levy of profession tax under the bihar and orissa municipal act, 1922. it was said that the rate of tax to be levied had been left to the discretion of the commissioners under s. 82(1)(ff ..... s. 62-a of the act could be imposed by a state government only in the case of financial stringency. this argument was found upon the statement of objects and reasons for the enactment of the punjab municipal (amendment) act, 1953, by virtue of which s. 62-a of the act came to be enacted. there, ..... punjab state, 91972) 74 pun lr 149, where it was held that by virtue of the provisions of sub-section (3) of s. 62-a of the act, the necessity of complying with the procedure prescribed by s. 62 of the act for the imposition of a tax had been dispensed with and that the procedure of s. 62 was meant for the municipal .....

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Mar 21 1984 (HC)

Kishan Chand and ors. Vs. Municipal Committee, Sangat and anr.

Court : Punjab and Haryana

Decided on : Mar-21-1984

Reported in : AIR1984P& H384

..... effect from april 1, 1976. a copy of this resolution was sent to the state government for publication in the government gazette. a notification under section 62(10), punjab municipal act, 1911 (hereinafter referred to as 'the act') was issued on april 9, 1976 (annexure p/3), but no date of enforcement of the house tax was mentioned therein. this omission was later rectified by ..... been expressed in shikkaripur agri. large scale co-op. society ltd. v. state of mysore, (1968) 2 mys lj 524, where it was held that the requirements of section 97, municipalities act, that the notice should specify the date on which the tax becomes eligible and that the date shall be later than one month from the date of publication was mandatory ..... fee in bonded warehouses without following the prescribed procedure and these model bye-laws could not, therefore, be deemed to have been validly adopted by the municipal committee. it was held that section 97(2) mysore municipalities act, 1964, prohibited any enquiry into the regularity of the procedure for the imposition of the tax after notice under section 97(1) had been published ..... , (1969) 1 mys lj 107. this was a case relating to the imposition of octroi duty. one of the important requirements of s. 97, mysore municipalities act, 1964, was that the municipality shall specify a date from which the tax was proposed to be levied and such date shall not be less than one month from the date of the publication of .....

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Jan 13 1984 (HC)

Commissioner of Income-tax, Delhi-iv Vs. Loke Nath and Co. (Constructi ...

Court : Delhi

Decided on : Jan-13-1984

Reported in : [1984]147ITR624(Delhi)

..... , 1969, march 31, 1970, and march 31, 1971, respectively, the assesseds claimed a deduction of rs. 4 lakhs having been paid as alleged penalty levied under s 195 of the punjab municipal act, 1911. the assesseds are a partnership firm formed on january 1, 1967, for the purpose of construction of a multi-storeyed building called as 'himalaya house' at 23, curzon road, new ..... 1971-72. in the returns filed, the assessed claimed a deduction of the sum of rs. 4 lakhs having been paid as alleged penalty levied under s. 195 of the punjab municipal act, 1911, which was made applicable to the union territory of delhi, as a permissible deduction in arriving at the profits of its business. the building activities in the area within the ..... started in july, 1967, and the same was finished by july 25, 1969, but by that time certain finishing touches remained to be given. according to s. 195 of the punjab municipal act, 1911, and the building bye-laws, sanction of plan is valid for two years from the date of the sanction and if the construction is started, then, one year from the ..... business of the assesseds and there was no question of any infraction of law in the case. 13. at the outset, we may notice the provisions of the punjab municipal act, 1911, as extended to delhi (hereinafter referred to as 'the municipal act') which has been in force in new delhi since long and governs the building activities falling within the jurisdiction of the new delhi .....

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May 01 1984 (HC)

Punjab Concast Steels Ltd. Vs. the Municipal Corporation, Ludhiana and ...

Court : Punjab and Haryana

Decided on : May-01-1984

Reported in : AIR1985P& H287

..... case (air 1980 sc 541) (supra). the provisions of law which were interpreted by their lordships were s. 3(i)(b) of the punjab municipal act, 1911 which defines annual value to mean in the case of any house or building, the gross annual rent at which the building might reasonably be expected ..... the annual value of such property has to be fixed in accordance with the principles laid down in clause (c) of sub-section (1) of the punjab municipal act. the above observations were followed by another division bench in mukam chand v. deputy commr. ludhiana, 1979 land lr 124 (supra). however, after the decision ..... the rateable value of the property was proposed to be enhanced to rs. 2,61,700/- under s. 103 of the punjab municipal corporation act (hereinafter referred to as 'the act'). the petitioner filed objections against the rateable value of the property to the commissioner of the corporation. it is averred that no ..... by contending that that decision was based on the interpretation of s. 127(a) of the calcutta municipal act, 1923 while the provision which fell for interpretation in this case was s. 168 of the calcutta municipal corporation act, 1951 which was different from s. 127(a), in that it contained a proviso that ' ..... rent. this argument was negatived by the court and it was held that the enactment of the proviso in s. 168 of the calcutta municipal corporation act, 1951 did not alter the law and by the addition of the proviso, the meaning of the expression 'gross rent at which the land .....

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Aug 03 1984 (HC)

Om Prakash Sood and anr. Vs. State of Himachal Pradesh and anr.

Court : Himachal Pradesh

Decided on : Aug-03-1984

Reported in : AIR1985HP53

..... to be the municipality of shimla. by a notification dt. may 16, 1966, which was published in the ..... punjab government gazette (extraordinary) dt. may 17, 1966, the governor of punjab superseded the municipal committee with immediate effect in exercise of ..... (hereinafter to be referred to as 'the municipal committee') from 1960 to 1966.2. the local-self government in the town of shimla has passed through several vicissitudes. the last general election to the municipal committee was held sometime in 1960 under the provisions of the punjab municipal act, 1911 (hereinafter to be referred to as the 'punjab act') which was thin applicable to the local area declared .....

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Jan 11 1984 (SC)

Bhaskar Textile Mills Ltd. Vs. Jharsuguda Municipality and ors.

Court : Supreme Court of India

Decided on : Jan-11-1984

Reported in : AIR1984SC583; 57(1984)CLT456(SC); 1984(1)SCALE72; (1984)2SCC25; [1984]2SCR401

..... by the appellant. in the atlas cycle case, section 5(4) of the punjab municipality act, 1911 provided that when any local area was included in the municipality, 'this act and...all rules, bye-laws, orders, directions and powers made, issued or conferred under this act and in force throughout the whole municipality at the time, shall apply to such areas.'24. but this court took the ..... in section 5(4) of the punjab act. that case, however, is distinguishable and cannot be of much assistance for solving the problem before us. section 5 of the orissa municipal act makes all the provisions of the act and of any rules, by-laws, notifications, or orders made there-under, which immediately before ..... was not competent to the municipality to levy and collect octroi from the company on the strength merely of the provision contained ..... view that since section 5(4) of the punjab act did not, significantly, refer to notifications and since section 62(1) of the punjab act spoke of 'notification' for the imposition of taxes, it .....

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Oct 17 1984 (HC)

Madan Lal Punga Vs. State of H.P. and anr.

Court : Himachal Pradesh

Decided on : Oct-17-1984

Reported in : AIR1985HP64

..... property of the committee;'7 . in panna lal v. secretary to government haryana local government department (1968) 70 pun lr 244, section 16(1)(e) of the punjab municipal act, 1911 (hereinafter referred to as the punjab act), which is in pari materia, fell for consideration before tek chand, j. the learned judge, while construing the words 'flagrantly abused his position as a member of the ..... disregard of his duty as would shock a reasonable mind. see section joginder singh v. the state of punjab (1963) 65 pun lr 267 : (air 1963 punj 280) (fb).there is ample authority in support of the proposition that every contravention of the municipal act or the rules framed there under by a member does not amount to abuse of his position by ..... such member.'9 . in kartar chand v. state of punjab (1970) 72 pun lr 683, h. r. sodhi, j. made the following pertinent observations while interpreting ..... thereupon issued to the petitioner to show cause why he should not be removed from the membership of the municipal committee and disqualified from contesting elections under the provisions of section 15 of the himachal pradesh municipal act. 1968 thereinafter referred to as the act). the show cause notice mentioned that by verification of wrong facts contained in the application of miss padma vati .....

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