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Municipal Committee, Akot Vs. Manilal Manekji Pvt. Ltd. and anr.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Central Provinces Municipalities Act, 1922 - Sections 2, 2(1), 2(2), 12, 12(1) and 12(2); Berar Municipal Law, 1886 - Sections 41(1)(A), 44, 44(7) and 44(8); Central Provinces and Berar Act, 1922 - Sections 66, 66(1), 66(5A), 66(5B), 66(6) and 66(7); Government of Indian Act, 1935 - Sections 47, 93 and 142-A(2); Central Provinces and Berar (Amendment) Act, 1941; Professions Tax Limitation Act, 1941 - Sections 2 and 3; Bengal Municipal Act, 1932 - Sections 123 and 123(1); Madras City Municipal Act, 1919 - Sections 110; Professions Tax Limitation (Amendment) Act, 1946 - Sections 2; United Provinces Municipalities Act, 1916 - Sections 128(1)

Reported in : AIR1967SC1201; (1967)69BOMLR316; 1967MhLJ275; [1967]2SCR100

Provinces. 8. On August 1, 1941, the Central Provinces and Berar Act (XV of 1941) - called the Berar Laws (Provincial) Act, 1941 - came into force. This Act was passed by the Governor under Section 93 of … Municipalities Act, 1922 (II of 1922) became the Central Provinces and Berar Municipalities Act, 1922 (II of 1922). Section 3 of this Act provided inter alia that the Central Provinces Municipalities Act, 1922, which had been applied to

Municipal Committee, Dhamangaon and anr. Vs. Hirabai and ors.

Court : Mumbai

Subject : Other Taxes

Acts : Central Provinces and Berar Municipalities Act, 1922 - Sections 48, 48(1), 48(2), 66(1), 67, 68, 83, 84, 85 and 241(1); Constitution of India - Article 276 and 276(2); Government of India Act, 1935 - Sections 142A, 142A(1) and 142A(2); Indian Contract Act - Sections 72; Bombay Municipal Boroughs Act, 1925 - Sections 206; Bombay District Municipal Act, 1901 - Sections 167A; Limitation Act; Provincial Law; Professions Tax Limitations Act, 1941 - Sections 2 and 3

Reported in : AIR1963Bom225; (1962)64BOMLR602; ILR1963Bom612

of Sub-section (1) of Section 66 of the Central Provinces and Berar Municipalities Act, 1922, by virtue of Section 3 of Act XX of 1941 read with item No. 4 in the Schedule. Therefore, so far as the

Manilal Manekji (Private) Ltd. Vs. Municipal Committee, Malkapur and a ...

Court : Mumbai

Subject : ConstitutionOther Taxes

Acts : Government of India Act, 1935 - Sections 142(2), 142-A, 142A(2); Central Provinces and Berar Municipalities Act, 1922 - Sections 2(1), 2(2), 41(1), 44(7), 44(8), 66(1), 67 and 67(5); Constitution of India - Article 276; Professions Tax Limitation Act, 1941 - Sections 2 and 3; Berar Municipal Law

Reported in : AIR1963Bom3; (1962)64BOMLR471; ILR1962Bom508

: with reference to Section 44, Sub-sections (7) and (8) of the Berar Municipal Law, 1886, it is hereby notified that the Municipal Committee of … Some reference was also made in the arguments before us to the provisions of the professions Tax Limitation Act, 1941 (No. XX of 1941) by which a limit was placed on the amount of tax payable by any … Rs. 50/- per annum per person. But the schedule attached to that Act under the exemptions granted under Section 3 of that Act exempted the tax on persons exercising any profession or art, or carrying on any trade

Ballabhadas Mathurdas Lakhani and ors. Vs. Municipal Committee, Malkap ...

Court : Supreme Court of India

Subject : Municipal Tax

Acts : Central Provinces and Berar Municipalities Act, 1922 - Sections 48(2) and 66(1); Government of India Act, 1935 - Sections 142A and 142A(2); Constitution of India - Article 276 and 276(2);

Reported in : AIR1970SC1002; 1970MhLJ561(SC); (1970)2SCC267

Act 2 of 1922 was applied to the Berar Area. After the Government of India Act, 1935, the Berar Laws (Provincial) Act, 1941 was enacted, and Berar was under Section 47 of the Government of India Act to … 750/-. In appeal, the District Court held that the levy of tax at the rate prevailing on March 31, 1939, was saved by the provisions of Section 142-A(2) of the Government of India Act, 1935, and the

Bashir Oil Mills Vs. the State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : (1961)63BOMLR751

read with Clause (e) of Sub-section (1) and Sub-section (3) of Section 133 of the C. P. and Berar Municipalities Act, 1922. The conviction was confirmed by the Sessions Judge, Chanda, in Criminal Revision No. 25 of … during which such breach is proved to have been persisted in.8. By a subsequent Notification dated November 17, 1941, an amendment was effected in bye-law No. 1. This amending Notification is as under:-8829-4221-M-XIII:-In exercise of the powers

Amalgamated Coalfields Ltd. and ors. Vs. State of Madhya Pradesh and a ...

Court : Madhya Pradesh

Subject : Constitution

Acts : Madhya Pradesh Koyala Upkar (Manyatakaran) Adhiniyam, 1964 - Sections 3 and 3(1); Code of Civil Procedure (CPC) , 1908; Central Provinces and Berar Local Government Act, 1920 - Sections 51; Central Provinces and Berar Local Government (Amendment) Act, 1948 - Sections 192; Constitution of India - Article 246; Madhya Pradesh High Court Rules - Rule 11

Reported in : AIR1967MP56

by a notification issued on 19th July 1947.(3-A) The Central Provinces and Berar Local Self-Government Act, 1920, was repealed by the Central Provinces and Berar … by the Constitution, Parliament and the State Legislatures can give to their laws, otherwise valid, retrospective operation and can also impose a tax or a … in 1962-1 SCR 633, (AIR 1961 SC 1486). The validating provision of the Khandwa Municipality (Validation of Tax) Act, 1941, was made in Section 2 of the Act which read as follows:'2. The tax the imposition of which … styled as 'An Act to validate the imposition and collection of cess on Coal by certain local authorities'. Section 3(1) of the Validating Act which deals with the matter before us runs as follows:'3. Validation of imposition, assessment

Heavy Electricals Mazdoor Trade Union Vs. State of M.P. and ors.

Court : Madhya Pradesh

Subject : Labour and Industrial

Acts : Madhya Pradesh Industrial Relations Act, 1960 - Sections 1, 1(1), 1(3), 1(4), 13 and 112; Madhya Pradesh Industrial Relations (Amendment) Act, 2000 - Sections 1(2); Cantonments (Extension of Rent Control Laws) Act, 1957 - Sections 3; Madhya Pradesh General Clauses Act, 1957 - Sections 14 and 21; States (Laws) Act, 1950 - Sections 2; Bengal Finance (Sales Tax) Act, 1941 - Sections 6(2); Uttar Pradesh (Temporary) Control of Rent and Eviction Act, 1947; Central Provinces and Berar Industrial Disputes Settlement Act, 1947; Madhya Bharat Industrial Relations (Adaptation) Act, Samvat, 2006; Constitution of India - Articles 226 and 246

Reported in : [2006(109)FLR1180]; (2006)IILLJ1027MP; 2006(1)MPHT551; 2006(2)MPLJ289

the Act is quoted hereinbelow:--112. Repeal and Savings.-- The Central Provinces and Berar Industrial Disputes Settlement Act, 1947 (XXIII of 1947) and the Madhya Bharat … industry. In support of these submissions, he relied on the opinion of the Supreme Court in Re. Delhi Laws Act, AIR 1951 SC 332, as well as the decision of the Supreme Court in Lachmi Narain v. Union … Government by notification dated 28-4-1951 extended to the then Part C State of Delhi the Bengal Finance (Sales-tax) Act, 1941 with some modifications. The result was that the Bengal Finance (Sales Tax) Act, 1941 with such modifications came … of India, the petitioner has challenged the validity of notification dated 10-10-2005 issued by the State Government under Sub-section (3) of Section 1 of the M.P. Industrial Relations Act, 1960 as well as the vires of Sub-section (4)

Lachmi NaraIn and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Civil

Acts : Union Territories (Laws) Act, 1950 - Sections 2; Administrative Law; Bengal Finance (Sales Tax) Act, 1941 - Sections 6(2); General Clauses Act

Reported in : AIR1976SC714; (1976)2SCC953; [1976]2SCR785; [1976]37STC267(SC)

, in the context of Section 6(2) of the Central Provinces and Berar Sales Tax Act, 1947.42. Shri B. Sen further contends that the power … issued by the Central Government in purported exercise of its powers under Section 2 of the Union Territories (Laws) Act, 1950, is ultra vires the Central Government, is the principal question that arises in these appeals which will … dated April 28, 1951, extended to the then Part C State of Delhi, the Bengal Finance (Sales Tax) Act, 1941 (for short, the Bengal Act), with, inter alia, these modifications: In Sub-section (2) of Section 6,-(a) ...(b) for … C State, is ultra vires. Consequent upon this opinion, the latter part of the section was deleted by Section 3 of the Repealing and Amending Act, 1952 (Act 48 of 1952), with effect from August 2, 1951.49. The

Lachmi NaraIn Etc. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (1976)5CTR(SC)0001B

Pradesh in the context of Section 6(2) of the Central Provinces and Berar Sales Tax Act, 1947.41. Shri B. Sen further contends that the power … issued by the Central Government in purported exercise of the powers under s. 2 of the Union Territories (Laws) Act, 1950, in ultra vires the Central Government is the principal question that arises in these appeals which will … dated the 28th April 1951, extended to the then Part C State of Delhi, the Bengal Finance (Sales-Tax) Act, 1941 (for short, the Bengal Act), with inter alia, these modifications :'In sub-section (2) of Section 6. -(a) ...........(b) … C State, is ultra vires. Consequent upon this opinion, the latter part of the section was deleted by Section 3 of the Repealing and Amending Act, 1952 (Act XLVIII of 1952) with effect from August 2, 1951.48. The

State of Maharashtra Vs. Kusum Charudutt Bharma Upadhye

Court : Mumbai

Subject : Civil

Reported in : (1981)83BOMLR75; 1981MhLJ93

Allahabad, Lahore and Patna, the Chief Court in Oudh, the Judicial Commissioner's Courts in the Central Provinces and Berar, in the North-West Frontier Province and in Sind, any other court in British India constituted or reconstituted under … legislations as distinct from organic or constitutional jurisdiction not subject to such laws', (para. 7 of the judgment).(5) 'In the rising manhattan of the consitutional … In re the Hindu Women's Rights to Property Act, 1937 and the Hindu Women's Rights to Property (Amendment) Act, [1941] F.C.R. 12, the Government of India Act, 1935, was referred to as the Constitution Act. In Navinchandra v. … preferred inter alia challenged the constitutional validity of the amendments made in Section 217 of the Bombay Municipal Corporation Act (Bom. Ill of 1888) by … JJ., while hearing an Appeal, namely, Appeal No. 308 of 1979 Filmistan Private Limited v, Municipal Corporation