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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Year: 1990 Page 1 of about 181 results (0.107 seconds)

Mar 22 1990 (HC)

Municipal Committee Vs. Jaswant Rai and ors.

Court : Punjab and Haryana

Decided on : Mar-22-1990

Reported in : (1990)98PLR402

..... agree with the reasoning adopted therein and nothing more can be added.22. there is no controversy that the appellant issued a notice under sections 80 and 81 of the punjab municipal act, 1911, with respect to the tax due for a period beyond three years. the recovery notice of arrears beyond three years without any charge having been created in accordance with methodology ..... us was with respect to the limitation for the recovery of the taxes as reproduced above, sections 80 and 81 fall in the chapter of taxation under the scheme of punjab municipal act, 1911. section 80 provides for recovery of taxes payable by the owner. the procedural methodology for the recovery of taxes payable by the owner by section 80 provides that when any ..... the date it fell due.2. the factual basic terrafirma with brevity is that the special executive magistrate issued a notice, dated january 8, 1986, under section 81 of the punjab municipal act. 1911, to the effect that the amount of rs. 14 580/- was due on account of house tax for the years 1979 to 1985 the plaintiff-respondents were directed to deposit ..... for recovery of a house tax or other taxes imposed on the property.20. the statute provides a machinery for recovery of other taxes by enacting section 81 of the punjab municipal act, 1911. the municipal committee has been authorised by section 81 that any arrears of any tax, water-rate fee (rent) or any other money claimable by the committee under the .....

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Feb 28 1990 (HC)

State of Punjab Vs. Jaswant theatre and anr.

Court : Punjab and Haryana

Decided on : Feb-28-1990

Reported in : [1990]186ITR655(P& H); (1990)97PLR685

..... or the property liable for tax nor has any system for assessment been mentioned, the imposition of tax is in violation of the mandatory provisions of section 62 of the punjab municipal act, 1911, and cannot be sustained. it was contended that tax can be charged only if the charging provisions are clear and fix the tiability of the tax on a person or ..... inter alia, on the grounds (1) that no machinery for its assessment has been provided in the notification, and (ii) provisions of section 61 and section 62(2) of the punjab municipal act, 1911, were not complied with, i.e., notice inviting objections did not define the class of persons, the description of property proposed to be taxed and the system of assessment to ..... other than octroi and terminal taxes.17. the basic question required to be considered is what is the mandate of section 62(2) of the punjab municipal act, 1911. the conspectus of the view which emerges is that the municipal committee proposing the tax shall publish a notice inviting objections. the legislation provides that the notice shall contain (i) the defined class of persons ..... of them together, it is clear that all the essentials of section 62 of the punjab municipal act, 1911, are completely complied with. the orders are appealable under section 84 of the punjab municipal act, 1911, and the person entitled to collect the tax has been defined in chapter vii of the municipal account code, 1980. he further submitted that the findings arrived at by the learned single .....

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Feb 27 1990 (HC)

V.P. theatre Vs. State of Punjab and anr.

Court : Punjab and Haryana

Decided on : Feb-27-1990

Reported in : [1990]185ITR429(P& H)

..... 30th december, 1987. no. 3/6/87-lguiv/15381 : in exercise of the powers conferred by clause (a) of sub-section (1) of section 242 of the punjab municipal act, 1911 (punjab act iii of 1911), the president of india is pleased to impose show tax on the establishments who are using video for exhibition of cinema films on commercial basis within the ..... petitioner is a licence-holder for exhibition of films on video under the punjab cinema regulations act/rules, 1952. the punjab state levied an entertainment duty under the punjab entertainment duty amendment act, 1986. the respondents in exercise of powers under section 242(1)(a) of the punjab municipal act, 1911 (hereinafter called 'the act'), imposed the show tax on the establishments which were using video for ..... is no estoppel, as no undertaking or understanding was given that no other tax shall be imposed. the municipal committee never gave any such understanding or acted in such a way which estopped it from imposing any tax under the punjab municipal act, 1911. the petitioner cannot invoke the principle of estoppel in the case of imposition of tax. the respondents cannot ..... of disputes with respect to the amount of tax which may arise between the assessee and the municipal committee relating to the show tax. a reference can be made to the municipal account code, 1930, framed under section 240 of the punjab municipal act, 1911. chapter vii provides the procedure and the appointment of the persons with respect to the taxes referred .....

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Apr 10 1990 (HC)

Mrs. Renuka Sekhon Vs. the State of Punjab Through the Secretary Reven ...

Court : Punjab and Haryana

Decided on : Apr-10-1990

Reported in : (1990)98PLR58

..... re-partition the land becomes part of a notified area committee on a declaration having been made by the state government under section 241 of the punjab municipal act, 1911.11. so far as question no. 2 is concerned, there is no gainsaying that the gram panchayat is a juristic person and capable of ..... re-partition the land becomes part of a notified area committee on a declaration having been made by the state government under section 241 of the punjab municipal act, 1911; and (ii) in which authority would the land reserved for common purposes vest after the gram panchayat ceases to exist and a new authority ..... about 25 per cent land is already under houses and shops and further the land in dispute has been notified under section 241 of the municipal act as the notified area section 241(3) provides that the notified area can be declared only if it contains a town or bazar and is ..... if it exists otherwise the scheme can be framed without consultation of the gram panchayat with respect to the estate as defined in the punjab land revenue act which defines 'estate' as any area for which a separate record-of-right has been made or which had been separately assessed in ..... it cannot be subjected to the consolidation proceedings again.3. it would be expendient to collate the scheme of the east punjab holdings (consolidation and prevention of fragmentation) act, 1948. the act was enacted with the object of bringing prosperity to the peasantry and to promote the village economy by making the plots .....

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Sep 13 1990 (HC)

Jagjit Cotton Textile Mills Ltd. Vs. the State of Punjab Through the S ...

Court : Punjab and Haryana

Decided on : Sep-13-1990

Reported in : (1991)99PLR117

..... ., was as to whether 'annual value' of the property of the petitioner company for the purpose of house tax under the punjab municipal act, 1911, (hereinater called the act) has to be assessed under section 3(1)(b) or section 3 (1) (c) of the act.3. the facts giving rise to the - above-mentioned controversy are that the petitioner has coustructed textile mills and various ..... as to whether clause (b) or clause (c) of section 93 of the corporation act, applied. (the provisions of section 3 (i) (b) and section 3 (1) (c) of the act are perimateria to clauses (b) and (c) of section 91 of the punjab municipal corporation act.) the petitioner in punjab gone at case (supra) pressed into service devan daulat rai kapoor's case (supra), and ..... the corporation in defence, relied on skinner's case (supra), as also the single bench judgment of this court, against which the present letters patent appeal has been filed. the bench had decided the case in favour of the petitioner punjab ..... owner had to be fixed in accordance with the principles laid down in clause (c) of sub-section 3 (i) of the act.6. thereafter came on the scene a case known as punjab concast steels ltd, ludhiana v. the municipal corporation ludhiana, (1985-1)87 p. l. r. 757. which was a decision rendered by a division bench. this was a case .....

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Dec 05 1990 (SC)

Sat Pal Chopra Vs. the Director-cum-joint Secretary and Another

Court : Supreme Court of India

Decided on : Dec-05-1990

Reported in : AIR1991SC970; JT1991(5)SC89; 1990(2)SCALE1222; 1991Supp(2)SCC352

..... director, punjab local self-government for finding out whether the promotion of the appellant was in accordance with law or not. according to the further case ..... appointed as a peon by the respondent no. 2, the municipal committee, dina nagar, and was later promoted as moharrir. according to his case, the appellant was further promoted as octroi inspector in 1968 and was confirmed in that post in 1969. after the amendment of section 38 of the punjab municipal act, 1911, the respondent no. 2, referred the matter to the deputy ..... order.2. in its counter affidavit before the high court the state of punjab inter alia stated that the government had appointed an authority called 'screening committee' under section 38(6) of the act for examining the records for the purpose of absorption of the municipal employees in the corresponding municipal service which included the octroi inspectors, clerks etc. the 'screening committee' did ..... of the appellant, the reply received by the municipal committee was in his favour, but still by the order dated 5.8.1980 the post of .....

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Sep 04 1990 (HC)

The Administrator, Bhiwani Municipality, Bhiwani Vs. Sh. Prabhudayal H ...

Court : Punjab and Haryana

Decided on : Sep-04-1990

Reported in : AIR1991P& H250; (1991)99PLR42

..... a resolution dated december 30, 1970 proposing levy tax (increase of surcharge on octroi duty from 50% to 75%.) notice as required by s. 62(2) of the punjab municipal act, 1911 (in short the act) proposing levy in surcharge on octroi duty was published on january 29, 1971. objections to the proposed increase in the rate of surcharge on octroi duty could be filed ..... has held that the notification in pursuance thereof the surcharge on octroi duty was levied was violative of s. 62(3) of the punjab municipal act. to appreciate the submissions made, it will be useful to reproduce s. 62 of the act:--'62(1) a committee may, at a special meeting pass a resolution to propose the imposition of any tax under s. 61 ..... tax and the consideration thereof by the committee is mandatory or directory. somewhat identical provisions of the uttar pradesh municipalities act, 1916 (for short the u.p. act) came up for consideration before the apex court in raza buland sugar co. ltd. rampur v. the municipal board, rampur, air 1965 sc 895, in the following circumstances :--that was a case for levy of tax ..... . it would, thus, appear that the provisions of ss. 131 and 132 of the u.p. act are analogous of s. 62 of the act reproduced above. their lordships of the apex court held thus (para 9):--'per majority:-- 'section 131(3) of the u.p. municipalities act, 1916, can be divided into two parts. the first part lays down the board shall publish .....

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Oct 16 1990 (HC)

C.J. International Hotels Ltd. Vs. New Delhi Municipal Committee and o ...

Court : Delhi

Decided on : Oct-16-1990

Reported in : ILR1991Delhi321

..... for the petitioner to contend that any terms under the lease agreement were unreasonable or wrong.(23) n.d.m.c. has been constituted under the punjab municipal act, 1911 as extended to delhi. it has various functions to perform as a local body. the license fee and other charges payable to the n.d.m.c ..... as the building vests in the ndmc 'for all intents and purposes'. it may be noticed at this stage itself that under section 65 of the punjab municipal act, 1911 as applicable to delhi and which governs the n.d.m.c. notice? were sent to the petitioner demanding house-tax for the hotel building. for ..... to the n.d.m.c. n.d.mc. is a local body and funds needed for various functions to be performed by it under the punjab municipal act. balance of convenience certainly lies in favor of the n.d.m.c. further i am of the view that the disputes raised by the petitioner ..... rs. 27,62.17,839.89. the application (i.a. 2957190) itself has been filed in proceedings initiated under section 20 cf the act. there are three respondents, namely, new delhi municipal committee (n.d.m.c.) with which the petitioner claims there is an arbitration agreement, the lt. governor of delhi who is the ..... of the punjab reorganisation act, 1966 (31 of 1966), and that board as and when renamed as the bhakra-beas management board undei sub-section (6) of section 80 of that act; and (3) in relation to the union territory of delhi, (i) any premises belonging to the municipal corporation of delhi, or any municipal committee or .....

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Nov 19 1990 (HC)

Jagdev Singh Vs. the Registrar, Co-operative Societies, Haryana and Ot ...

Court : Punjab and Haryana

Decided on : Nov-19-1990

Reported in : AIR1991P& H149; (1991)99PLR237

..... (section 9), the term of the office of the panches/ sarpanches has been specified as also a power of removal by vote of no-confidence has been conferred. even in punjab municipal act, 1911 (sections 21 and 22), the tenure has been fixed and a power of removal by a vote of no-confidence has been specified. if the same legislature for some other ..... dismiss any person so appointed.11. the learned counsel buttressed his argument by submitting that the same legislature in contemporaneous legislations concerning the local bodies like the punjab panchayat samities act, punjab gram panchayat act and the punjab municipal act, had provided for removal of the president or the office-bearers by a vote of no confidence. if, according to him, the same legislature had not provided ..... pass a no-confidence motion, which had to be saved under article 372(1) of the constitution.21. we have perused the other acts of the local bodies like the zilla, parishad act, punjab municipal act and, punjab gram panchayat act, where there are provisions for moving a no-confidence motion against the office-bearers. but we find that such provisions have been made very stringent regarding .....

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Jun 18 1990 (HC)

Shami and Others Vs. State of Karnataka and Others

Court : Karnataka

Decided on : Jun-18-1990

Reported in : 1991CriLJ1018; ILR1990KAR2099

..... and complicated problem of street trading in these areas. in bombay hawkers' union v. bombay municipal corporation, : air1985sc1206 , this court suggested that schemes be framed to regulate ..... delhi areas. some of them have licences/tehbazari from municipal corporation of delhi/new delhi municipal committee but most of them are squatters. there is practically no law regulating street trading in delhi/new delhi. the skeletal provisions in the delhi municipal corporation act, 1957 and the punjab municipal act, 1911 can hardly provide any regulatory measures to the enormous ..... the hawking business by creating hawking and non-hawking zones. again in municipal corporation of delhi v. gurnam ..... make law permitting pavement trading subject to reasonable restrictions in public interest on the lines laid down by the supreme court in sodan singh v. new delhi municipal committee, air 1989 sc 1988. 3. in the statement of objections filed by respondent-1 to 3, they have denied knowledge of the petitioners' carrying .....

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