Court : Supreme Court of India
Decided on : Jul-03-2007
Reported in : AIR2007SC2514; (2007)148PLR347; 2007(8)SCALE675; (2007)6SCC634; 2007AIRSCW4469; 2007(6)SCC634; 2007LawHerald(SC)2132
..... the act of 1911 certain provisions of the act of 1911 such as sections 3, 53, 58, and 192 were extended to the mani majra notified area. section 243 of ..... the appellants herein have challenged the acquisition proceedings, mainly on two grounds, namely that in the absence of a 'building scheme' framed under section 192 of the punjab municipal act, 1911 no land could be acquired under the provisions of the act for the purposes of the scheme. secondly, the appellants challenged the proceedings on the ground that the notification under section 4 of the ..... that there was no publication of the substance of the notification under section 4 of the act in the locality. a few background facts may be noticed at the threshold:3. the mani majra gram panchayat was declared a notified area under section 241 of the punjab municipal act, 1911 on august 19, 1973. by notification dated june 11, 1976, issued under section 242 of ..... argument of mr. ram swaroop is purely a legal submission. it has been argued that as no scheme had been framed as envisaged under section 192 of the punjab municipal act, 1976 (hereinafter called the punjab act) the land could not be acquired for the purpose. it has also been contended that the land could be acquired only for the purpose of the nac and .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-01-2007
Reported in : AIR2007SC2844; JT2007(9)SC590; (2007)148PLR333; 2007(9)SCALE507; (2007)8SCC6692007AIRSCW5164; AIR2007SC2844; 2007LawHerald(SC)2429.
..... whether the high court was right in holding that section 3(1)(b) which defines 'annual value' and section 3(8aa) which defines 'market value' in the punjab municipal act, 1911 ('the said act') as substituted by punjab amending act 11 of 1994 suffers from the vice of discrimination and, therefore, they are unconstitutional. we have before us a batch of civil appeals. for the sake of ..... as constitutionally valid in the above decision of this court in the case of patel gordhandas (supra). it is this second method which has been introduced in the punjab municipal act, 1911 by insertion of punjab amending act 11 of 1994. therefore, the word 'rate' has always been construed to mean a tax on the annual value or rateable value of lands or buildings and it ..... quantifiable data of actual or hypothetical rent.18. for the aforestated reasons, we uphold the validity of the aforesaid impugned section 3(1)(b) and section 3(8aa) of the punjab municipal act, 1911, as amended.19. on behalf of the assessees, a number of judgments of this court were cited in the matter of fixation of standard rent. in our opinion, the said ..... (8aa) be declared as unconstitutional.8. the above contentions have been accepted by the high court, which has struck down section 3(1)(b) and section 3(8aa) of the punjab municipal act, 1911, as amended. the short question which requires consideration is whether section 3(1)(b) and section 3(8aa) are violative of the rule of equality in the matter of determination .....Tag this Judgment!
Court : Delhi
Decided on : Jan-11-2007
Reported in : 2009(93)DRJ445
..... person to be assessed or taxed be questioned, in any other manner or by any other authority than is provided in this act.3. i am of the considered view that in view of sections 84 and 86 of the punjab municipal act 1911, the civil court has no jurisdiction to entertain this suit. the observations made by the apex court in an authority reported ..... trial court dismissed the suit vide its judgment dated 31.8.68 holding, besides other grounds, that the jurisdiction of the civil court was barred under section 86 of the punjab municipal act. the first appellate court vide its judgment dated 10.7.74 decreed the suit and passed decree for perpetual injunction in favor of the respondent and against the appellant restraining ..... plaintiff/respondent is this. he is the owner of house no. 124, thapar house, janpath lane, new delhi. the appellant committee sent two notices under sections 65-68 of the punjab municipal act, dated, 9.2.65 and 16.2.66 respectively, inviting objections to the proposed change in the annual rental value in respect of levy of house tax for the aforesaid ..... realizing the amount of rs. 86,858.53 on account of house tax.2. i have heard counsel for the parties at length. section 84 and section 86 of the punjab municipal act run as follows:section 84 appeals against taxation - (1) an appeal against the assessment or levy of any or against the refusal to refund any tax under this .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-20-2007
Reported in : 138(2007)DLT398(SC); JT2007(3)SC591; 2007(3)SCALE253
altamas kabir, j.1. leave granted.2. the new delhi municipal committee was constituted under the punjab municipal act, 1911. it was later on renamed and reconstituted as the new delhi municipal council by virtue of the new delhi municipal council ordinance notified on 25th may, 1994, which was later on replaced by the new delhi municipal council act, 1994 with effect from 5th july 1994. the work force of ..... the new delhi municipal council (hereinafter referred to as the 'ndmc .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-15-2007
Reported in : (2007)3CALLT371(HC)
..... .(iv) s.l. kapoor v. jagmohan reported in : 1scr746 - wherein it was held that merely because an opportunity of hearing is not expressly provided in section 238(1) of punjab municipal act, 1911, it cannot be inferred that the principle audi cdteram partem was excluded from section 238(1) as administrative action under section 238(1) of the said ..... not affording any opportunity of hearing to the nominated members before their removal nor the removal under pleasure doctrine contained in the fourth proviso to section 9 of u.p. municipality act puts any stigma on the performance or character of the nominated member.(ii) tammanna v. state reported in air 1994 karnataka 290 -wherein it was held that where the government ..... as such for removal of the vice-chairman, the principles of natural justice need not be followed. by referring to the provision contained in section 21 of the west bengal municipal act, 1993, mr. bhattacharya submitted that the said provision does not provide for giving an opportunity of hearing to the vice-chairman before his removal.10. mr. bhattacharya further submitted that ..... -chairman will have to carry the stigma all-through-out even though imputation has no basis.4. mr. moitra further submitted that even though section 21 of the west bengal municipal act, 1993 does not specifically provide for affording an opportunity of hearing to the vice-chairman before his removal, but still then, since such right of hearing was not excluded specifically .....Tag this Judgment!
Court : Rajasthan
Decided on : Jul-12-2007
Reported in : RLW2008(1)Raj439
..... assessing the annual value of row of quarters in one block as a 'building' for the purpose of levying house tax under the punjab municipal act, 1911. the expression, 'building' in the punjab municipal act, 1911 is defined in clause (2) of section 3 of the act to mean 'any shop, house, hut, outhouse, shed or stable, whether used for the purpose of human habitation or otherwise and ..... whatever purpose used but does not include-(a) a tenant or other such protable structure.(b) a dwelling house erected on a holding as defined in the rajasthan tenancy act, 1955 (rajasthan act 3 of 1955) by the tenant for his own occupation or a cattleshed or a store house or any other construction for agricultural purposes erected or set up by ..... case of tata engineering & locomotive co. ltd. v. gram panchayat, pimpri waghere : 1scr306 while dealing with the expression 'houses & lands' used in section 89 of the bombay village panchayat act, 1933 accorded approval to the aforesaid observations made in the cases of yorkshire fire and life insurance company and grant. in paragraph 15 of the report, the supreme court observed ..... , all lead to the irresistible conclusion that a portion of a building owned and possessed separately by different persons is a different unit for the purpose of assessment under said act.circular no. 27/74sd/-s.l. joshidirectorlands and buildings tax deptt.,rajasthan, jaipur.10. the state government itself looked into the question whether different portions of a building occupied .....Tag this Judgment!
Court : Jharkhand
Decided on : Sep-18-2007
Reported in : (2008)219CTR(Jharkhand)373; 298ITR413(Jharkhand); [2008(1)JCR28(Jhr)]
..... it could not exceed such measure of the standard rent. now this was a decision given on the interpretation of the definition of 'annual value' in the delhi municipal corporation act, 1957 and the punjab municipal act, 1911 for the purpose of levy of house tax, but it would be equally applicable in interpreting the definition of 'annual value' in sub-section (1) of section 23 ..... in sangrur. for the assessment year 1987-88, the respondent have assessed the reteable value of the house at rs. 1,50,472.50 after giving standard deductions under the punjab municipal act, 1911. the basis on which the property was assessed was the rent being received by the appellant from state bank of india to whom they had let out at rs. 12 ..... terms and it is impossible to distinguish the definition of 'annual value' in sub-section (1) of section 23 of the income tax act, 1961 from the definition of that term in the municipal corporation act, 1957, and the punjab municipal act, 1911. we must therefore hold, on an identical line of reasoning, that even if the standard rent of a building has not been fixed by ..... . the 'annual 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. this proviso was however not material as it dealt with at case where the standard rent was fixed under the provisions of the rent .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Oct-03-2007
Reported in : (2008)3PLR62
..... civil suit.5. besides, the position in law has been well settled by the supreme court in various decisions. sections 84 and 86 of the punjab municipal act 1911 bar the jurisdiction of the civil court, where the grievance relates to the assessment or the principle of assessment by necessary implication.however, learned counsel ..... so, what that amount is? opp3. whether the plaintiff is estopped from filing this suit by his act and conduct? opd4. whether the notice given by the plaintiff under section 49 of the punjab municipal act, 1911, is a valid one? opp5. whether the water tax was imposed by the defendant before coming into force ..... bar may arise when a statute provides a special remedy to an aggrieved party like a, right of appeal as contained in the punjab municipal act. section 84 of the act provides a complete remedy to a party aggrieved by the assessment and levy of tax. section 86 provides that the remedy of appeal ..... view of the law laid down by hon'ble supreme court in case of ndmc (supra). in view of sections 84 and 86 of the punjab municipal art, it has to be held that civil court has no jurisdiction to entrain and try the suit qua challenge to house tax as it ..... injunction prayed for? opp8. relief.3. the learned courts below have held that imposition of water tax was totally with out jurisdiction as the municipal committee acted beyond the jurisdiction to recover the water tax, holding that the civil court would have the jurisdiction to entertain and try the same. as regards .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jul-25-2007
Reported in : AIR2007P& H178
..... petition.12. in order to adjudicate the present controversy, it would be necessary to reproduce the relevant provisions of the constitution, the punjab municipal act, 1911, (herein after referred to as 'the municipal act', as also the provisions of the election commission act.13. articles 243k, 243za, 243o, 243zg of the constitution of india read as follows:243k, elections to the panchayats.-the superintendence ..... hon'ble supreme court, as noticed herein above, in our considered opinion, clearly postulate that once the electoral process commences, with the issuance of a notification, under the municipal act, any grievance, touching upon an 'election' would be justiciable, only by way of an election petition. interference by courts in election matters, after the commencement of the election ..... such an election and ending with the date of declaration and notification, of the result. thus, the term 'election,' as defined in section 3 (4c) of the municipal act, takes within its ambit the period commencing from the issuance of a notification calling for an election, to the declaration of the result. the 'election' is to be ..... set up the punjab state election commission which supervises, amongst others, elections to municipal committees. the act also provides for the setting up of election tribunals and sets out the grounds upon which challenge may be laid to an election.15. the word 'election' is defined in section 3(4c) of the municipal act. an election to a municipality is notified under .....Tag this Judgment!
Court : Allahabad
Decided on : Sep-18-2007
Reported in : 2008(2)AWC1697
..... works construction ltd. v. state of kerala and ors. : (1997)iillj345sc .26. in food corporation of india v. municipal committee, jalalabad and anr. : air1999sc2573 , the apex court considered the case of imposition of house tax under the provisions of the punjab municipalities act, 1911 and held that food corporation of india was a company - a distinct entity from central government, and thus, not being ..... ralli, learned counsel for the petitioner has placed reliance upon the judgments of the hon'ble supreme court in century spinning and . and anr. v. the ulhasnagar municipal council and anr. : 3scr854 ; & sunil pannalal banthia and ors. v. c & i dev. corporation of maharastra ltd. and anr. : air2007sc1529 . however, the facts therein were completely distinguishable as ..... bihar and ors. v. project uchcha vidya shikshak sangh and ors. : (2006)2scc545 ; mahabir vegetable oils (p) ltd. and anr. v. state of haryana and ors. : (2006)3scc620 ; state of punjab v. nestle india ltd. and anr. : 269itr97(sc) ; and motilal padampat sugar mills co. ltd. v. the state of u.p. and ors. : 118itr326(sc) .39. shri ..... , would not confer status of state agency, as it merely provided for maintaining fiscal equilibrium as a regulatory measures. the bank was having purely commercial activity.20. in state of punjab and ors. v. raja ram and ors. : 2scr712 , the question arose that in case the land is acquired for the food corporation of india, whether the provisions of .....Tag this Judgment!