Court : Andhra Pradesh
Decided on : Jan-25-2002
Reported in : 2002(4)ALD203; 2002(3)ALT536
..... the concerned authorities are directed not to regularise any constructions made in violation of the municipal act till further orders from this court. however, if the respondents have any objection for continuance of this order they shall be at liberty to approach this ..... be regularized, this court is duty bound to see whether the government order no.419, m.a, dated 30th july, 1998 is intra vires to the municipal act and allied laws. for this reasons, i stay the operation of the g.o. ms. no.419, m.a, dated 30th july, 1998 and ..... 596, 675, 676, 677, 678 and 679. he also referred to section 34 of the a.p. urban areas (development) act. chapter-xii of the hyderabad municipal corporation act starts with section 428. under section 428 a notice has to be given to the commissioner of intention to erect a building. under sections ..... are we. the additional advocate general lias not been able to show us any power under any law viz., hyderabad municipal corporation act, a.p. urban areas (development) act, a.p. town planning act whereby the government has the power to regularise the illegal constructions. the learned additional advocate general has also relied on the ..... follow the methodology laid down by such legislation. in this regard we may refer to a judgment of supreme court in ram jawaya v. state of punjab : 2scr225 . it is a constitutional bench judgment which has not undergone any major changes to our knowledge from 1955. we would like to .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-31-2002
Reported in : 256ITR545(P& H)
..... chandigarh administration directly before the due date, i.e., september 12, 2001. on the date of the agreement, the special leave petition of the municipal corporation against the judgment of this court dated february 2, 2001, was pending before the supreme court. the petitioner, therefore, also agreed to meet ..... september 12, 2001.4. during the pendency of the writ petition, the municipal corporation had passed the order of resumption against which shri nirankar singh had filed an appeal. however, consequent upon the order of the high court ..... thenecessary amenities were provided by the chandigarh administration by june 13, 2001, and intimation to this effect was sent to the allottees by the municipal corporation vide memorandum of the same date. as a result, the entire outstanding payment against the said property became payable by shri nirankar singh by ..... shri nirankar singh. he also deposited an amount of rs. 1,34,25,000 with the municipal corporation, chandigarh, by demand draft dated september 10, 2001.7. chapter xx-c of the act provides that sale of immovable property cannot be effected except by first making an application before the ..... with one shri nirankar singh, son of shri karam singh, resident of house no. 632, phase vi, s. a. s. nagar (mohali), (punjab). a copy of the agreement is attached as annexure p-1 with the writ petition.3. shri nirankar singh had purchased this property in an open auction .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Oct-29-2002
Reported in : (2003)133PLR634
..... see whether the enactment provides for the consequences flowing from non-compliance with the requirement prescribed. the hon'ble supreme court was dealing with section 44-a of the punjab town improvement act, 1922 as applicable to haryana wherein time limit is prescribed for execution of a scheme. the hon'ble supreme court held as under: 'one of the well-accepted tests ..... court for him to question the legallity of the notification under section 4(1), declaration under section 6 and the award of the collector under section 11.9. subsequently, in municipal council, ahmednagar and anr. v. shah hyder beig others, (2000)2 supreme court cases 48, the hon'ble supreme court again refused to quash the acquisition proceeding relating to maharashtra ..... free from all encumbrances after the announcement of the award and possession is taken. however, it will be beneficial to reproduce the finding of the hon'ble supreme court in municipal corporation of greater bombay v. industrial development investment co. pvt. ltd. and ors., (1996)11 supreme court cases 501 where the hon'ble supreme court while examining the provisions of ..... announcement of the award and on possession of the land having been taken. therefore, non-deposit of the amount will not vitiate the acquisition proceedings.14. in administrator, municipal committee, charkhi dadri and anr. v. ramji lal bagla and ors., 1993(5) supreme court cases 272 the hon'ble supreme court has held that one of the well accepted .....Tag this Judgment!
Court : Kerala
Decided on : Jan-31-2002
Reported in : (2002)176CTR(Ker)268; 258ITR679(Ker)
..... municipality, air 1966 sc 249, and contended that these judgments hold that the expression 'business' and 'profession' are interchangeable, though ..... the course of business for the purpose of admissibility under section 34 of the evidence act, 1872. this judgment too address a question with which we are not concerned. the learned counsel referred to the decisions in state of punjab v. prem shukhdas, air 1977 sc 1640, munshi ram v. municipal committee, air 1979 sc 1250, and bharat kala bhandar ltd. v. dhamangaon ..... bombay, air 1940 bombay 65, which was affirmed by the federal court in ralla ram v. province of east punjab, air 1949 fc 81. in ralla ram's case, the question was whether the tax imposed by the punjab urban immovable properties act, 1940 was within the legislative competence of the provincial legislature or whether it was in truth and substance a tax ..... , air 1949 fc 81), the federal court held that a tax on buildings under section 3 of the punjab urban immovable property tax act, 1940 measured by a percentage of the annual value of such buildings remained a tax on building under that act even though the measure of annual value of a building was also adopted as a standard for determining income .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Amritsar
Decided on : Oct-09-2002
Reported in : (2004)91TTJ(Asr.)460
..... case also, there is nothing on record to establish that the assessee developed the land into house site, prepared and submitted the layout plan to the municipality for approval or advertised the sale of any plot, as such, it cannot be presumed that the assessee was dealing in the real estate. the chandigarh ..... other words, it is not the case of the department that the claim of the assessee as regards to the bad law and order position in punjab during the relevant period was not true. in those circumstances, we find some force in this argument of the learned counsel for the assessee that the ..... the same should be assessed as business income. the assessing officer, therefore, denied the assessee's claim for relief under section 54f of the income tax act, 1961. the assessee had been showing these shares in his wealth-tax return from the assessment year 1988-89 as personal investment. these shares were never ..... those items been stock-in-trade those could not have remained in the same form for such a long period and moreover, due to gold control act in those years, the assessee could never have those items of jewellery as his stock-in-trade being out of books and stock register.as regards ..... on some acceptable evidence or perverse. the learned tribunal has opined that the assessee after purchase of the land did not resort to any action or acts, from which it could be concluded that the assessee acquired the land as a venture in trade or business. this conclusion is reached by the tribunal .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-19-2002
Reported in : (2003)2SCC628; SUPP5SCR568; 2003(1)LC354(SC)
..... a proper appreciation of the respective contentions of the parties on either side, it becomes necessary to refer to the relevant provisions of the act. the haryana municipal act, 1973 (haryana act 24 of 1973) as it originally stood prior to the amendment in question did not provide for any such disqualification. it is only ..... of section 13a was amended, as mentioned below:'2. amendment of section 13a of haryana act 24 of 1973-in the proviso to clause (c) of sub-section (1) of section 13a of the haryana municipal act, 1973, (hereinafter called the principal act), for the word 'after', the word 'upto' shall be substituted.'6. it ..... rovision is directed, a purposive construction is a must and the only inevitable solution. the right to contest to an office of member of a municipal body is the creature of statute and not a constitutional or fundamental right. viewed, thus also, we are convinced that the interpretation placed by the ..... (c) of sub-section (1) of section 13a in unmistakable terms introduced a disqualification for being chosen as and for being a member of the municipality of a person who has more than two living children. the mandate of the legislature is clear and specific and purports to be in public interest. ..... nomination paper of the appellant was ordered to be rejected. the appellant filed c.w.p. no. 3141 of 2000 before the high court of punjab and haryana on 14.3.2000. while the said writ petition was pending, the elections were held on 2.4.2000 and the 5threspondent was .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Oct-11-2002
Reported in : 2003(1)ALD43; 2003(3)ALT143
..... g.e. board v. giridharlal, : 1scr589 , state of gujarat v. shantilal, : 3scr341 , ramchandra v. govind, : 3scr839 , shiva kumar chadha v. municipal corporation of delhi, : 3scr522 , and government of andhra pradesh v. h.k.v.p.b. chemicals (p) ltd. : 1991(1)alt472 .25. in taylor v. taylor ..... elaborate overview of judicial precedents is not necessary. a reference to the judgments of the supreme court in state of maharashtra v. digambar, : air1995sc1991 , and municipal council, ahmednagar v. shah hyder baig, : air2000sc671 , would suffice.11. in state of maharashtra v. digambar (supra) it was held:in our view ..... after referring to state of kerala v. m. bhaskaran pillai (supra), c. padma v. deputy secretary to government of tamil nadu, : (1997)2scc627 , state of punjab v. sadhu ram, : (1997)9scc544 , chandragauda ramagonda patil v. state of maharashtra (supra), state of a.p. v. venkayya, 1965 (1) an.wr 74 ..... cases:28. in union of india v. budh singh, : (1995)6scc233 , the respondents land was acquired for construction of head quarter of punjab armed police in 1963. possession was taken on 15.3.1963 and the owner was initially paid compensation on 9.3.1965. owner filed a ..... , e.d. rama rao v. ongole municipality, : 2000(2)alt93 (fb), indian vegetarian congress v. state of west bengal, : air1999cal212 , noticed the following principles of law:(a) the land acquired under the provisions of the act for one public purpose, after putting it to the said public purpose .....Tag this Judgment!
Court : Kerala
Decided on : Jan-31-2002
Reported in : (2002)174CTR(Ker)464; 2003(156)ELT17(Ker); 264ITR633(Ker); 2006STR554; 8STT353
..... having a registered establishment. the contention that free lancers are not required to pay professional tax by registering an establishment under the kerala municipality act and are also free from the burden of service tax, while the photographers having registered establishments are required to pay both, is merely ..... as long as the statute is within the competence of the legislature, double taxation cannot be a ground for invalidating a fiscal statute. in municipal council, kota v. delhi cloth and general mills ltd., (2001) 3 scc 354, the supreme court rejected the argument based on double ..... , practising cost accountants, security agencies, credit rating agencies, market research agencies, under writers and mechanised slaughter houses. the relevant definitions under the finance act are as under:-section 65(47): photography.- 'photography includes still photography, motion picture photography, laser photography, aerial photography and fluorescent photography'.section 65(48 ..... of the tax. in ralla ram v. province of east punjab (1948 fcr 267, air 1949 fc 81), the federal court held that a tax on buildings under section 3 of the punjab urban immovable property tax act, 1940 measured by a percentage of the annual value of ..... such buildings remained a tax on building under that act even though the measure of annual value of a building was .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jun-20-2002
Reported in : 2002(4)ALD324; 2002(4)ALT500
..... facts by way of evidence in proof of facts so pleaded in support of such point. the supreme court in sanjeev coke v. bharat coking : 1scr1000 , and in municipal bd. v. swadeshi cotton mill : 2scr865 , has handed down the opinion that the constitutional courts will not pronounce upon a constitutional issue, unless it has been raised in ..... not, references may be made to the case law. it is well settled by the decisions of the supreme court starting from delhi laws act, 1912, re, air 1951 sc 332, hamdard dawakhana v. union of india, : 1960crilj671 , municipal corporation, delhi v. birla cotton mills : 3scr251 , gwalior rayon silk mfg. company v. assistant commissioner : 94itr204(sc) , avinder singh ..... implementation of the concerned judgments prospectively only, as a departure from the general rule. examples are the decisions of the supreme court in l.c. golak nath v. state of punjab, : 2scr762 , video electronics private limited v. state of rajasthan, [(1988) 71 stc 304] hi beam electronics private limited v. state of andhra pradesh, [(1988) 71 stc 305] ..... v. state of punjab : 1scr845 , brij svndar v. first additional district judge : air1989sc572 : ramesh birch v. union of india , and large number of other .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Mar-22-2002
Reported in : 2002(4)MPHT569; 2002(4)MPLJ50
..... -judicial adjudications. the right to appeal is a statutory right and it can be circumscribed by the conditions in the grant.7. in shyam kishore v. municipal corporation of delhi, air 1992 sc 2279, the apex court considered the provisions of appeal under section 170(b) and observed that resort to articles 226 ..... in pursuing the appeal let the petitioner make the deposit within 2 months from today of the amount so ordeied by the debts recovery tribunal.10. in punjab national bank v. o.c. krishnan, (2001) 6 scc 569, it was held that when the remedy of appeal is available no interference should be ..... be waived or what deposit is to be made, is in the discretion of the appellate authority. it is only when the appellate authority does not act judiciously and reasonably and when discretion has not been exercised properly, the writ jurisdiction of the high court can be invoked. the decisions of the apex ..... and unreasonable. the appellate tribunal has directed for deposit of rs, two crores. section 21 of the recovery of debts due to banks and financial institutions act, 1993 provides that where an appeal is preferred by any person from whom the amount of debt is due to a bank or a financial institutions, ..... parties to the agreement. there was no notice for the date of 10-8-2000 which was the date for filing the reply. thus the tribunal acted unreasonably in passing the order.3. smt. indira nair, learned senior counsel for respondent no. 8 submits that provisions of section 21 has been enacted by .....Tag this Judgment!