Court : Chennai
Reported in : (2007)6MLJ919
..... g.o. ms. no. 55 dated 14.07.2006, orders were issued for re-constitution of 561 special grade village panchayat as town panchayats; that in the tamil nadu municipal laws (amendment) ordinance (tamil nadu ordinance 4/2000) promulgated on 14.07.2006, later repealed by tamil nadu municipal laws (amendment act 2006) - tamil nadu act 18 of 2006, special provisions relating to village panchayats constituted as town panchayat (section 3cc) have been inserted in the ..... . the petitioner has come forward with this writ petition praying for a writ of declaration to declare that section 3cc in chapter ib of the tamil nadu district municipalities act, 1920 introduced by the tamil nadu municipal laws (amendment) act, 2006 (act 18 of 2006) published in tamil nadu government gazzette extraordinary no. 223 dated 01.09.2006 by the first respondent is ultravires and unconstitutional.2. the case of the petitioner is ..... act; that by virtue of the said amendment, the petitioner is entitled to hold office upto such date as the state government fix in this behalf under the tamil nadu panchayats act, 1994, hence, the contention of the petitioner that she is entitled to hold office for the full term of five years upto 29th june 2008 is untenable; that g .....Tag this Judgment!
Court : Chennai
Reported in : (1995)2MLJ43
..... respondent in w.p. no. 2160 of 1994 that a general revision of the property tax assessment in various municipalities have been made according to the provisions in the tamil nadu district municipalities act, 1920 (tamil nadu act v of 1920) and the rules issued thereunder. further section 3 of the tamil nadu district municipalities (fourth amendment) act, 1990 (tamil nadu act 35 of 1990) is intra vires and that the revision of property tax in ..... concerned, they are subject to revision before 1988. therefore under law, the revision should be only in 1993 and this revision should be based upon the annual value of the building to be assessed either as per section 82 or as per the provisions of the tamil nadu buildings (lease and rent control) act. therefore cannot be a further mode of assessing the value ..... with the method of assessment of annual value of the lands and buildings under section 82(2) of the act has held as follows:the test essentially is what rent the premises can lawfully fetch if let out to a hypothetical tenant. the municipality is thus not free to assess any arbitrary annual value and has to look to and is bound by ..... basis and how they arrived at the enhanced property tax, on the tax payers, along with the special notices issued under rule 9 that would have satisfied the requirements of law and in such cases, it can be held that the special notices contained the reasons for enhancement in the assessment. however, admittedly copies of the assessment work-sheets prepared by .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1981SC711; 1981(1)SCALE237; (1981)2SCC205; 2SCR742; 1981(13)LC408(SC)
..... to government. at the same time, in the g.o. issued along with amendment, it was stated that if any of the state government organisations like tamil nadu small industries corporation limited, tamil nadu small industries development corporation limited, tamil nadu industrial development corporation limited is interested to obtain a lease for black granite in a ..... rule 8-c sought to do, and, therefore, rule 8-c was ultra vires section 15. well known cases on the subject right from municipal corporation of the city of toronto v. virgo, 1896 ac 88 and attorney general for ontario v. attorney general for the dominion, 1896 ac ..... to exclude competitors in the field of such trade or business is conferred on the state by entrusting power to enact laws under entry 21 of list iii of the seventh schedule, and the exercise of that power in the context of fundamental rights is secured from attack by article 19( ..... concerned.2. pursuant to the power vested in it under section 15 of the mines and minerals (regulation and development) act, 1957, the government of tamil nadu has made the tamil nadu minor mineral concession rules, 1959. section ii of the rules consisting of rules 3 to 16 is entitled 'government lands ..... also furnishes an answer to the claim based on the alleged contravention of article 301. the mines and minerals (regulation and development) act is a law enacted by parliament and declared by parliament to be expedient in the public interest. rule 8c has been made by the state government .....Tag this Judgment!
Court : Chennai
..... refused to accord planning permission, and communicated the same to the government by its letter dated 12.03.2008. the third respondent had also recommended that appropriate action may be taken under section 252 of the tamil nadu district municipalities act, 1920 (hereinafter referred to as the act) against the sixth respondent. the appeals (nos.14 & 15 of 2007) filed by muthusamy were dismissed by ..... .9164 of 2010 submitted that the parliament has given a constitutional status to the town panchayats by inserting part ix-a in the constitution of india by the constitution 73rd amendment act, 1992, which came into effect from 24.4.1993. according to the learned counsel, the athanur town panchayat has been given a constitutional status and the state government cannot ..... no doubt, in the writ petition preferred by m/s. german trading corporation, viz. w.p. no.22604 of 2010, the president, athanur town panchayat has been arraigned as the seventh respondent and his counsel, mr. n.g.r. prasad had supported the resolution passed by the town panchayat, but had only submitted that the state government should not have set ..... received by the applicant within 60 days after the receipt of the application by the executive authority, the permission shall be deemed to have been granted subject to the laws, rules, bye-laws, regulations and all conditions ordinarily imposed. sub-section (8) provides that if the approval to the factory, work-shop work-place or premises has already been obtained under .....Tag this Judgment!
Court : Delhi
Reported in : (1998)145CTR(Del)560
..... of determination of market value is part of procedure which should be in accordance with law and he referred to ss. 277 and 295 of the it act, 1961, and it (seventh amendment) rules, 1986, and submitted that if the procedure is not in accordance with law the ultimate order is vitiated and it is null and void. he relied upon the ..... . rajwanshi vs. state of up & ors. : (1988)iillj238sc .3. thakur raghubir singh vs. court of wards, ajmer & anr. : 4scr1049 .4. a. n. parasuraman etc. vs. state of tamil nadu : air1990sc40 .5. s. g. jaisinghani vs. union of india & ors. : 65itr34(sc) .6. the state of punjab vs. ramchander jagdish chander : 2scr768 .7. air india vs. nergesh ..... legal aid committee representing undertrial prisoners vs. union of india & ors. : (1994)6scc731 .7. shantistar builders vs. narayan khimalal totae & ors. : air1990sc630 .8. prabhakaran nair etc. etc. vs. state of tamil nadu & ors. : 1scr1 .9. miss mohini jain vs. state of karnataka & ors. : 3scr658 .10. vincent panikurlangara vs. union of india & ors. : 2scr468 .11. ramsharan autyanuprasi & ..... 1. e. p. royappa vs. state of tamil nadu & anr. : (1974)illj172sc .2. amarjit singh ahluwalia vs. the state of punjab & ors. : (1975)illj228sc .3. ramana dayaram shetty vs. the international airport authority of india & ors. : (1979)iillj217sc .4. union of india & anr. vs. tulsi ram patel : (1985)iillj206sc .5. olga tellis & ors. vs. bombay municipal corporation & ors. : air1986sc180 .6. paradise .....Tag this Judgment!
Court : Delhi
Reported in : 231ITR318(Delhi); 97TAXMAN144(Delhi)
..... determination of market value is part of procedure which should be in accordance with law and he referred to sections 277 and 295 of the income-tax act, 1961, and the income-tax (seventh amendment) rules, 1986, and submitted that if the procedure is not in accordance with law, the ultimate order is vitiated and it is null and void. he ..... supreme court :1. e. p. royappa v. state of tamil nadu : (1974)illj172sc .2. dr. amarjit singh ahluwalia v. state of punjab : (1975)illj228sc .3. ramana dayaram shetty v. international airport authority of india : (1979)iillj217sc .4. union of india v. tulsiram patel : (1985)iillj206sc .5. olga tellis v. bombay municipal corporation : air1986sc180 .6. paradise printers v. union territory ..... india : air1989sc549 .12. all india imam organization v. union of india : 3scr742 .13. rajagopal (r.) v. state of tamil nadu : air1995sc264 .learned senior counsel submitted that unguided power, whoever is the authority to exercise it, is arbitrary and is vocative of article 14 of the constitution of india and in ..... . supreme court legal aid committee representing undertrial prisoners v. union of india  6 jtsc 544 .7. shantistar builders v. narayan khimalal totame : air1990sc630 .8. prabhakaran nair v. state of tamil nadu : 1scr1 .9. mohini jain (miss) v. state of karnataka : 3scr658 .10. vincent panikurlangara v. union of india : 2scr468 .11. ramsharan autyanuprasi v. union of .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR1983AP34
..... concerned, we haave already held that the legislation is with respect to 'land falling in entry 18 of list ii of the seventh schedule to the constitution and, therefore, the legislature is competent to enact the amendment act 2/79.24. in order to fill up the lacuna mentioned in narasaiah's case (supra) with regard to the absence of a provision for ..... that the power to reassess under s. 7 (b) introduced by the amendment act was incomplete and was not exercisable in the absence of a prescription as to limitation contemplated by the section and hence s.7 of the validation act failed to validate the assessments in question. the government of tamil nadu went up in appeal to the supreme court on a special leave ..... legislature we do not find any merit in this contention. the legislative competence of the state legislature to pass the impugned amendment act is beyond doubt the main act as well as the amendment act squrely fall within entry 18 of list ii of the seventh sch. to the constitution, which reads as follows:-'land that is to say, rights in or over alnd land tenures ..... legislatures under our constitution have within the prescribed limits, power to make laws prospectively as well as retorspectively. by exercise of those powers the legislature can remove the basis of a decision rendered by a competent court thereby rendering that decision ineffective'.26. in shri p. c. mills v. broach municipality, : 79itr136(sc) it was observed that 'validation of a tax .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1975SC2037; (1975)2SCC274; SuppSCR394
..... ineffective. the position in, state of tamil nadu v. m. rayappa gounder : air1971sc231 was similar. in that case the re-assessment made under an act which did not provide for, reassessments were attempted to be validated without changing the law retrospectively. this was considered to be an encroachments on the judicial functions.14. in the instant case the amending act of 1974, cures the old definition ..... total of the activities of a public body like a gram panchayat to seek justification for the fees imposed by it. the expenses incurred by a gram panchayat or a municipality in discharging its obligatory functions are usually met by the imposition of a variety of taxes. for justifying the imposition of fees the public authority has to show what services ..... ) of the act authorises gram panchayats to levy house-tax in the villages under their respective jurisdiction. the gram panchayat ..... basis of its decision, the challenge made by the. respondent to the amending act must fail. the levy of the house-tax must therefore be upheld.15. under article 246(3) read with entry 49 in list ii, seventh schedule of the constitution, the state legislatures have exclusive power to make laws with respect to 'taxes on lands and buildings' section 69(1)(a .....Tag this Judgment!
Court : Chennai
Reported in : (2008)4MLJ11
..... at village, intermediate and district levels.17. it is significant to note that the term 'transitional area' was included in the definition clause of the tamil nadu district municipalities act, 1920 in section 3(29-aa) by the tamil nadu municipal laws (amendment) act 18 of 2006 to mean, 'an area in transition from a rural area to an urban area classified as transitional area under section 3-b.'17 ..... . it is their further submission that after chapter i-b has been inserted by the tamil nadu municipal laws (amendment) act (18/2006), the town panchayats have also been brought within the purview of the tamil nadu district municipalities act and therefore, town panchayats form part of the tamil nadu district municipalities act, in which event, unless and until the amendment is effected to section 40-a, the assistant director of town panchayat cannot have ..... and strength of town panchayats, election, reservation of seats, division into wards, term of office, preparation of electoral roll, etc.17(b). in addition to chapter 1-a, by the tamil nadu municipal laws (amendment) act 18 of 2006, chapter 1-b was incorporated with the caption 'town panchayats', having sections 3-o to 3-cc. a reading of chapters 1-a and 1-b shows .....Tag this Judgment!
Court : Chennai
..... .b grade.. selection grade and first grade municipalities.c grade.. second grade, third grade municipalities and town panchayats.11. section 3 of amendment act stipulates minimum and ..... amending tamil nadu district municipalities act and also the rules thereon stipulating minimum and maximum property tax rates for the vacant land on square feet basis. section 80(3) was substituted by tamil nadu municipal laws (amendment) act, 2009. as per section 2 of the amendment act, town panchayats, municipalities and municipal corporations shall be graded as under:-a grade.. municipal corporations and special grade municipalities ..... could be levied only after 20.8.2009 after passing of the said government order and the amendment act. as pointed out earlier, municipality is empowered to levy tax under section 81 of tamil nadu district municipalities act. respondent municipality had passed resolution to levy, demand and collect vacant land tax way back in 1989. while ..... department dated 20.8.2009 came to be passed. in g.o.(ms) no.151 dated 20.08.2009, the government ordered amendment to section 81 of tamil nadu district municipalities act to levy minimum and maximum rates of property tax on vacant lands on square foot basis. after g.o.(ms) no.151 .....Tag this Judgment!