Court : Punjab and Haryana
Decided on : Aug-19-1991
Reported in : (1992)101PLR173
..... tax be imposed with effect from april, 1, 1976 sent the same to the state government for publication in the government gazette. the notification under section 62(10) of the punjab municipal act, 1911, was issued on 9th april, 1976 without specifying the date of imposition of house-tax. the omission of the non-mentioning of the date was rectified at a later stage ..... petition and the arguments advanced at the bar, it is necessary in the first instance, to have a look at the bare provisions of section 62-a of the punjab municipal act, 1911 (for short 'the act') which reads as under :-'section 62-a. power of government in taxation.-(1) the state government may by special or general order notified in the official gazette, require ..... precise questions of law involved are (i) whether it is obligatory for the state government within the meaning of section 62-a(1) of the punjab municipal act to require a municipal committee to impose a particular tax mentioned in section 61 of the punjab municipal act within such period as may be specified in the notification; (ii) whether it is only on the failure of the ..... state government has got the powers to impose tax under section 62-a (3) of the punjab municipal act ; and (iii) whether the state government has got independent powers under section 62-a (1) of the act to direct a municipal committee to impose tax directly without first requiring the municipal committee to issue directions or orders.2. in order to appreciate the aforementioned questions, it .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Dec-13-1991
Reported in : (1993)105PLR188
..... :- section 4(3). if whole of the sabha area is included in an urban estate to which the provisions of the punjab municipal act, 1911, are applicable or in a city, municipality & cantonment or notified area under any law for the time being in force, the sabha and the gram panchayat for that area shall cease to exist and the assets and ..... being the owner of the same is entitled to manage the same. in support of this argument he has placed reliance on section 56 of the punjab municipal act which reads as under :-'56. property vested in committee- (1) subject to any special reservation made or to any special conditions imposed by the state government, all property of the ..... panchayat, they remain within its ownership. the areas which are included in the municipal limits cease to be amenable to the provisions of the punjab gram panchayat act. the gram panchayat loses its jurisdiction over that area. they come to be administered by the municipal committee in accordance with the punjab municipal act but that does not affect the title of the gram panchayat or the other ..... . 112 ) and the argument was repelled in the following terms:-'it was then argued by sh. a.n. mittal, learned counsel for the municipal committee that section 4 of the punjab gram panchayat act and rule 3 of the punjab gram panchayat rules, 1965 (for short the rules) divests the gram panchayat of the ownership of its land which came to be included within .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Oct-08-1991
Reported in : AIR1992P& H234; (1992)101PLR135
..... , chandigarh, friday, the 11th march, 1988, whereby, for the first time, licence-fee has been imposed in exercise of the powers conferred u/s. 121 of the punjab municipal act, 1911, (for short, the act).2. the municipal committee, with a view to augment its income, proposed to enhance the rate of fee of those items and also wanted to levy a fee on certain other ..... these two writ petitions allege that they are carrying cloth business from places which are only shops, but not yard or depot, the municipal committee certainly shall have no jurisdiction to impose licence fee u/s. 121 of the act. the contention of the learned additional advocate-general, appearing for the opposite party, however, has been that it shall always be a ..... . fee, therefore,cannot be imposed on premises being used as shop see m/s phuman ram chanan lal v. municipal committee, kharar, 1986 (89) 1 punj lr 669. this view has been re-affirmed in om parkash arora v. the state of punjab, 1988 punj lj 301. we are in complete accord with the view so expressed in the two decisions mentioned ..... and 41 in annexure p-5).3. it will now be useful to extraci the relevant parts of s, 121 of the act.'dangerous or offensive trades 121. regulation of offensive and dangerous trade.-- (1)no place within a municipality shall be used for any of the following purposes: -- xx xx xx xx xx xx xx xx xx as any other manufactory .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-03-1991
Reported in : AIR1992P& H92
..... served notice on the plaintiff u/s. 172(2) of punjab municipal act, 1911 (hereinafter referred to as the act) calling upon the plaintiff to remove the encroachment made by them on green beltwithin two days, thereafter a notice u/s. 220 of the act was served to the effect that the plaintiff having failed to ..... ii) which read as under:--' 'public street' shall mean any street - (i) heretofore leveled, paved, metal led channeled, severed or repaired out of municipal or other public funds, unless, before such work was carried out there was an agreement with the proprietor that the street should not thereby become a public street ..... , it must have been leveled, paved, metal led, channeled, severed, or repaired out of municipal or other public funds or it must have been declared by the committee or should have become, under the act, a 'public street.' these conditions have to be satisfied before a vacant plot can be identified ..... under the management and control of the defendant and falls within the definition of 'street' as given in s. 3(13)(a)of the act. the committee also stated that the plaintiff had no right to encroach on the green belt and, therefore, the defendant-committee was empowered to get ..... been 'leveled, paved, metal led, channeled, severed, or repaired out of municipal or other public funds,' or is a street declared by the committee u/s. 171 of the act. 'street' has been defined in s. 3(13)(a) of the act which reads thus:--''street' shall mean any road, footway, square, court, .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Apr-02-1991
Reported in : 192ITR677(P& H)
..... for these two years had been preferred. he supports his submission by relying upon the provisions of section 84 of the punjab municipal act, 1911, which provides that an appeal against the assessment or levy of any tax or against the refusal to refund any tax under this ..... courts below, after considering the respective contentions of the parties, decreed the suit. it is against this judgment and decree of the courts below that the municipal corporation, ludhiana, has filed this second appeal.4. learned counsel for the appellant has challenged before me the findingrecorded by the courts below only on issue ..... which came to rs. 5,766.99 after leaving the tax on the annual rental value of rs. 1,400 as assessed.3. the defendant-municipal corporation contested the claim of the plaintiff on various grounds but mainly on the ground that the civil court had no jurisdiction to entertain the suit ..... authorities quoted above have no application to the facts of the present case. section 68 of the act provides that a municipal committee may, in its discretion, prepare for the whole or any part of the municipal committee, a new assessment list every year or adopt the valuation and assessment contained in the list ..... no. 6 which is to the followingeffect: -.issue no. 6 :'whether the act of the defendants in realising the house tax in dispute is illegal and ultra vires as alleged opp'5. the contention of learned counsel for the .....Tag this Judgment!
Court : Karnataka
Decided on : Feb-18-1991
Reported in : AIR1991Kant317; ILR1991KAR1057; 1991(2)KarLJ172
..... dated august 2, 1976, under sub-sec. (3) of s. 5 of the punjab municipal act, 1911, had been issued by the state government for inclusion of certain local areas within the limits of a municipality. a grama panchayat so included, challenged the validity of the said notification by a writ ..... impugned in the writ petition. as a provision in the punjab municipal act was amended making it obligatory for the state government to hold election to the municipality before june 30, 1979, election was held in 15 wards of the municipality as had been delimited earlier and with no fresh electoral rolls ..... case (1969 (17) law rep 757) (mys) (supra), a notification relating to delimitation of constituencies issued under s. 13 of the mysore municipalities act, 1964, and the elections held pursuant thereto have been quashed on a writ petition filed under art. 226 of the constitution after the commencement of ..... of the constitution in matters relating to elections. before dealing with this question we may set out section 43-b of the u.p. municipalities act, which is the provision of law dealing with cases where the election of the president is questioned : '43-b. judicial officer to ..... act, and the election to seats of mandal panchayat held pursuant thereto, we shall advert to it at the first instance.34. we have referred to the decision in alma singh's ease (supra) as the main decision because of the learned judge's statements which read :'in my view, the decision of the supreme court in punjab municipality .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jun-19-1991
Reported in : 1991(3)ALT245
..... association (5 supra), the latter arising under the madras act, as also to a third decision of the supreme court in new delhi municipal committee v. m.n. soi, air 1977 sc 302 which arose under the punjab municipal act, 1911. section 3 (1) (b) of the punjab act defined ' annual value' as meaning, in the case ..... examine the language of the statutes in the other states and compare the language of the statute in the andhra pradesh municipalities act, 1965.5. the madras act of 1920:under the madras district municipalities act, 1920 it was provided in section 82 (2) as follows:'section 82 (2): the annual value of lands ..... the fact that the agreed rent is higher than the fair rent determined or determinable , does not enable the assessing authorities under the a.p. municipalities act, 1965 to treat the agreed rent as the basis. if the fair rent determined or determinable is lower than the fair (sic. agreed) rent, ..... , even by 1970, the law was that the existence of a proviso such as the one contained in section 168 (1) of the calcutta municipal act, 1951 made no difference between cases where the fair rent has been fixed and where fair rent has not been fixed. therefore, when the a ..... in corporation of calcutta v. smt. padma devi : 3scr49 as follows: 'though the word ' reasonably' in section 127 (a) of the calcutta municipal act, is not capable of precise definition, it signifies ' in accordance with reasons'. in the ultimate analysis, it is a question of fact;' a statutory limitation of .....Tag this Judgment!
Court : Delhi
Decided on : Jul-12-1991
Reported in : 45(1991)DLT236; 1991RLR426
..... owners in delhi for enhancement of the rateable value of their properties. then there are certain consequential reliefs. delhi municipal corporation (m.c.d.) is constituted under the delhi municipal corporation act, 1957, and the new delhi municipal committee (n.d.m.c.) under the punjab municipal act, 1911, as extended to delhi. (2) for the purpose of decision of this petition we may refer only to notices ..... issued under the delhi municipal corporation act (for short 'the act). it is stated m.c.d. issued as many as over a ..... lakh of notices under section 126 of the act. on filing of this writ petition notices ..... , thereforee, no longer applicable to such premises. constitutional validity of the amendment has been upheld by this court. under section 116 of the delhi municipal corporation act rateable value of a building is to be assessed and under sub-section (1) the rateable value of any land or building assessable to property taxes shall be annual rent .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Feb-20-1991
Reported in : AIR1991AP331; 1991(1)ALT582
..... sub-sec. (3) of s. 34 renders the contract itself void and unenforceable. in that case the controversy was about estoppel against new delhi municipal corporation which was governed by the punjab municipal act, 1911, which contains a similar provision viz., s. 47.18. in this case the position is this : in view of s. 34(3) ..... of the act, any promise in the letter of traffic manager dated 4-9-1-986 to lease an area of port trust will be ..... was held that the government was bound by the representations made in its policy to the persons who had acted to their detriment.13. the next decision is reported in century spg. and mfg. co. v. ulhasnagar municipality : 3scr854 (supra) which is also a judgment of shah, j. and is a case ..... . xx xx xx xx xx xx xx xx though executive necessity is not always a good defence, this doctrine cannot be extended to legislative acts or to acts prohibited by the statute.' from the several decisions of the supreme court it is beyond dispute that relief on the basis of the doctrine of ..... it from taking the action impugned in the writ petition? .9. the respondent no. 2 is constituted under the major port trusts act, 1963 (act 38 of 1963) (hereinafter called the act) and it is useful to examine some of its provisions. the preamble and the other provisions indicate that the administration, control and .....Tag this Judgment!
Court : Gujarat
Decided on : Aug-05-1991
Reported in : 192ITR120(Guj)
..... principles laid down in the rent control act and it cannot exceed such a measure of standard rent. the assessing authority would have to arrive ..... the standard rent. 5. in dewan daulat rai kapoor v. new municipal committee : 122itr700(sc) , the supremn court held that the annual value of a building, for the purposes of house tax, whether under section 3(1)(b) of the punjab municipal act, 1911, or under section 116 of the delhi municipal corporation act, 1957, is limited to the measure of standard rent determinable on the ..... the revenue to the extent of the value of the self-occupied property. the commissioner, therefore, invoked the power vested in him under section 263 of the income-tax act, 1961 (the 'act' for short), and called upon the assessee to show cause as to why the assessment should not be revised. the assessee resisted the action of the commissioner. the commissioner ..... at its own figure of standard rent by applying the principles laid down in the rent control act for determination of .....Tag this Judgment!