Court : Rajasthan
Decided on : Dec-16-1986
Reported in : 1987WLN(UC)723
..... thus, in view of the wide definition of establishment it is clear that the municipal board, gangapur falls in this definition of establishment and is covered under section 13(b) of the act. similarly in some what identical circumstances kerala and punjab high courts (supra) made the gratuity act applicable to local bodies also.7. next question that arises is that when rules ..... as definition given in sub-section (36) of section 1 of the act, municipal board is an establishment and it is covered by the act. he further submits that subsequent notification of the government of india still makes it clear. in this connection, he has invited my attention to state of punjab v. the labour court, jullundhar air 1979 sc 1979) and the ..... have been framed for payment of gratuity to municipal employees then how the gratuity act will be applicable. mr. lodha, learned counsel for ..... executive engineer (construction), southern railway, quillon v. m.p. sankara pillan (1981 ilr (ker) 164) and chimanlal v. municipal committee, panipat .....Tag this Judgment!
Court : Chennai
Decided on : Jun-16-1986
Reported in : AIR1988Mad127
..... providing for speedy action to meet emergent situations may well be, construed a excluding the principle audi alteram partem. all that we say is that s. -238 (1) of the punjab municipal act does not, (para 11)'. 12. board of trustees, port of bombay v. dilipkumar : (1983)illj1sc was a case wherein an employee of the bombay port trust asked for a ..... required. ss. 34 (3), 50and 55contemplate representations to be filed. rule 49 (zzz (10) (i) dealing with cancellation and suspension envisages only a reasonable opportunity to be extended. therefore, the act itself having contemplated different procedure to bi followed, and in so far as s. 60 is concerned, there being no specific provision made for personal hearing to be extended, whether ..... explanation.' this section does not contemplate a personal hearing to be held, and only contemplates an explanation to be furnished by the affected party. there are other sections in the act, which contemplate different procedures to be followed, wherever a quasi-judicial determination is to be made, and some of them alone provide for an opportunity of being heard in person ..... after securing explanation from the petitioner the regional transport authority, coimbatore held that the charge of overloading had been proved, and, therefore, under s. 60(l) of the motor vehicles act, he suspended the permit for three days with an option to compound at rs. 75/- per day. the appellate authority agreed with this finding resulting in this revision petition being .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-01-1986
Reported in : 1986(9)ECC131,1986(24)ELT469(Cal)
..... high court upon the decision of this court in the central india spinning and weaving and . v. municipal committee, wardha- : 1scr1102 . that was a case which arose under the c.p. and berar municipal act and the question was whether the power to impose a terminal tax on goods or animals imported into or ..... exported from the limits of a municipality, included the right to levy tax on the goods which were neither loaded nor unloaded ..... federal court in the province of madras v. boddu padanna, 1942 f.c.r. 90 and again by the supreme court in empress mills, nagpur v. municipal committee, wardha. so, we derive no benefit from this case'. in view of this decision of the supreme court, the view expressed by different high ..... on the point between the different high courts in india. the matter came up for consideration in a different way before the supreme court in state of punjab v. gian chand, 1985 e.c.r. 2222 (decided on april 2, 1968). it was held by the supreme court that the process of ..... 12, 1978 the assistant collector of customs passed an order imposing a penalty of rs. 42,525 upon the petitioner under section 116 of the customs act and the said order was communicated to the petitioner on november 17, 1980. thereafter, communications followed between the petitioner and the customs authorities and the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jul-10-1986
Reported in : (1986)18ITD532(Kol.)
..... bardhan air 1959 cal. 219. at page 221 of the said report, which was dealing with an order of dismissal of an employee under the calcutta municipal act, 1951, it was held that an order may be taken to be made on the day it comes into existence, if the nature of the order ..... out that the aforesaid case of mahabir prosad poddar (supra) also relied on the supreme court decision in the case of bacchittar singh v. state of punjab air 1963 sc 395. in this case, the hon'ble supreme court was considering as to when the order made in consequence of a departmental enquiry ..... , the assessment should have been completed on or before 31-3-1983 as per the provisions of section 153(1)(iii) of the income-tax act, 1961 ('the act'). the assessment was actually completed on 18-8-1983 so that there was a delay of 140 days reckoned from 31-3-1983. explanation 1( ..... ) of the aforesaid explanation does not mean 'issues' or 'received'. it is clear that the legislature has used the words 'issue' and 'receive' elsewhere in the act whenever it wanted to do so. in sub-clause (iv), the legislature has deliberately used the word 'forward' in contradistinction to the word 'issue' or 'receive'. ..... the commissioner (appeals) considered this conten- tion but rejected the same. according to the commissioner (appeals), forwarding is not the same thing as receipt and the act deliberately uses the word 'forward' and does not use either of the words 'issued' or 'received' even though the latter words are used at other places. .....Tag this Judgment!
Court : Himachal Pradesh
Decided on : Jan-10-1986
Reported in : AIR1987HP71
..... originally enacted, had provided for the payment of interest at the rate of 'six percentum' per annum. however, by section 5 of the land acquisition (punjab amendment) act, 1953 (2 of 1954) (hereinafter referred to as 'the punjab act'), which received the assent of the president on jan. 1, 1954 and came into force on and with effect from jan. 9, 1954, the word ..... and interest at the rate of six per cent per annum on the compensation amount from nov. 30, 1950, that is when the land was taken possession of by the municipality, till march 31, 1958, that is, the date of the award. on a reference to the district court, the compensation was enhanced and solatium and interest at the rate of ..... or arable land needed for public purposes, after expiration of fifteen days from the publication of the notice mentioned in section 9(1) of the act. the fact that on 30-11-1950 it was the municipality that took possession and not the government would not make any difference as the acquisition of the land by the government was at the instance ..... similar argument was considered and rejected. the proceedings for the acquisition of land therein involved were started by the publication of a notification under section 4 of the act on april 12, 1956 at the instance of the guntur municipality. the land acquisition collector gave his award on march 31, 1958. much prior to the initiation of the acquisition proceeding, however, the .....Tag this Judgment!
Court : Himachal Pradesh
Decided on : Aug-08-1986
Reported in : 1987CriLJ1677
..... concern itself about trifles, does not apply to them.14a. thus having regard to the unequivocal and authoritative verdict of the hon'ble supreme court in municipal committee, amritsar v. hazara singh (1975 cri lj 928) (supra), there remains no doubt whatsoever that the contents of the milk in question must ..... a three judge bench of the supreme . court then finally set this matter at rest in (1975) 1 fac 271 : (1975 cri lj 928), municipal committee, amritsar v. hazara singh, when it was observed :it is plain from submission of counsel that the appellant's grievance is not so much against ..... only some in the affirmative despite the full bench decision of that court in the affirmative.11. then some other high courts, namely, rajasthan, delhi and punjab and haryana have also answered this proposition in the negative as is reflected by the following cases :-(1979) 1 fac 89, parasram v. state of ..... construed, i.e., whether the same is mandatory or directory, in : 1983crilj448 dalchand v. municipal corporation bhopal. therein the provisions of rule 9(j) which have now been amended and incorporated in rule 9a of the act, had come in for such construction before their lordships. rule 9(j) before its amendment read ..... variability, whether the same renders it .injurious to health or not.14. a full bench of the punjab and haryana high court then in (1976) 2 fac 44 : (1976 cri lj 1648), state of punjab v. teja singh then reviewed all its previous d.b. judgments as also cited supra and overruled .....Tag this Judgment!
Court : Mumbai
Decided on : Jul-17-1986
Reported in : 1986MhLJ844
..... not been made parties to the reference by the collector is unwarranted and is without jurisdiction being wholly inconsistent with the act, and therefore not covered by s. 53.' 8. the above observations in municipality, nalgonda v. hakeem mohiuddin & co., : air1964ap305 , undoubtedly support the view i have taken that if a person ..... single judge of the said hight court in babulal mehtar's case : air1985pat249 (above) and also in bagh singh's case (above) by the punjab and haryana high court. however, i am unable to accept lthe said view, for i am on the considered opinion, for the reasons stated in the ..... fully adhered to the submissions made by mr. reis. reliance was placed by both the counsel in this connection on the decisions of the high courts of punjab and harayana, patna allahabad, bombay, calcutta, andhra pradesh and also of the suprem court in 'niranjan singh v. amar singh' , 'state of bihar v ..... in babulal mehtar v. pakira mehtar : air1985pat249 and 'mt. sakalbaso kuer v. brijendra singh : air1967pat243 as well as on the decision of the punjab and haryana high court in bagh singh v. the special land acquisition collector jalandhar the learned counsel finally contended that the view taken by the learned district ..... be joined as jparties to the litigation pending in the lower court. their applications had been ;dismissed and the learned judge of the punjab and haryana high court considering that, in such a case, it can be safely concluded that the co-owner, who is wanting enhancement in .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-19-1986
Reported in : 1987(2)BomCR333; 1987MhLJ617
..... past tense. the said provision will, therefore, have the same interpretation which we have put upon section 9(5) of the act. although section 321(4) of the maharashtra municipalities act, 1965, reproduced above elaborate in its language which the draftsmen might have used by their experience about interpretation of the laying rules, ..... substance of the laying rule in section 9(5) and the aforesaid section 321(4) of the municipalities act and, therefore, section 9(5) would have the same meaning which section 321(4) of the maharashtra municipalities act, 1965 has by its clear and elaborate language. no assistance, therefore, can be drawn from the ..... to several laying rules in several enactments, we reproduce below the laying rule in section 321(4) of the maharashtra municipalities act, 1965 since the other laying rules relied upon on behalf of the petitioner are mostly analogous to the same:---'(4) every rule made under this ..... supra. the contention raised on behalf of the petitioner on the basis of the decisions of the supreme court in case of d.s. garewal v. state of punjab, : air1959sc512 and re : kerala education bill, 1957, a.i.r. 1958 s.c. 956 is, therefore, rejected. no other points were urged in ..... support of the above contention, reliance is placed on behalf of the petitioner upon the decision of the supreme court in d.s. garwal v. state of punjab, : air1959sc512 as well as upon the decision of the supreme court in the reference case re : kerala education bill, 1957, a.i.r. 1958 s .....Tag this Judgment!
Court : Mumbai
Decided on : Feb-17-1986
Reported in : 1986(2)BomCR474; (1986)88BOMLR683; 1986MhLJ633
..... 288. kamladevi & others v. kishanchand & others, : air1970mp168 . p.b. kader v. thatchamma & others, : air1970ker241 . budh v. union of india, : air1981mp151 . diwan hari chand & others v. municipal committee of delhi & others, a.i.r.1981 delhi 71. perumal and others v. g. ellusamy reddiar & anther, 1974 a.c.j. 182 .6. on the other hand shri d ..... necessary to make a detailed reference to the various decisions cited at the bar since we generally agree with the view taken by the full bench of the punjab & haryana high court in prakash chand's case. after making a detailed reference to the provisions of the two enactments, as well as other laws in the ..... which he readily agreed. we are very much thankful to him.5. shri raja bhonsale, learned counsel appearing for the petitioners-b.e.s.t. municipal corporation, contended before us that the only persons who are entitled to file claim petition under section 110-a of the motor vehicles ..... so also under the provisions of the motor vehicles act. in support of this contention he has placed strong reliance upon the decision of the supreme court in new indian insurance co. v. smt. shanti mehra, : 2scr266 , as well as the latest decisions of the punjab and haryana high court in prakash chand and another v. pal singh ..... c.s. dharmadhikari, j.1. in this writ petition the petitioner municipal corporation of greater bombay-b.e.s.t. has challenged the order passed by the motor accidents claims tribunal overruling the preliminary objection raised to .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-03-1986
Reported in : 17ITD510(Cal)
..... income from house property. subsequently, the ito reopened the assessments under section 147(a) of the income-tax act, 1961 (the act), on the ground that the assessee had paid a smaller amount of municipal tax than claimed by her at the time of original assessments. in course of the assessment proceedings, the assessee ..... in the eye of law because the assessee had not failed to disclose fully and truly all the materials necessary for completing her assessments. the municipal taxes provided for in the accounts in accordance with the demands raised at the relevant time together with the resultant loss computed under the income from ..... given. the a. r. to give his contention on 2-5-1983'.the ito proceeded to make the reassessments by withdrawing a portion of the municipal tax allowed in the original assessments on the ground that the assessee subsequently paid smaller amounts than those which were allowed in the original assessments. he ..... :'as per the a. r.s version and verification of the records, it is found that all material facts have been disclosed regarding provision of municipal taxes and the actual amount paid. so the reopening under section 147(a) was wrongly made. and for limitation of time, the case could not ..... under section 147(b) as under excess relief of tax given. but it is found in the decision of two high courts. a. p. and punjab high court that once the reopening has been made under section 147(a) as well items under section 147(b) can be taken as included validly.decision .....Tag this Judgment!