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Aug 21 2008

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Decided on : Aug-21-2008

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 10, 10(20), 10(26AAB) and 260A; Finance Act, 2002; Cantonments Act, 1924 - Sections 3; General Clauses Act, 1897 - Sections 3(31); Delhi Agricultural Produce Marketing (Regulation) Act, 1998 - Sections 5, 22(1), 22(2), 62 65, 88, 88(1), 88(2) and 88(3); Delhi Development Act, 1957; Payment of Bonus Act, 1965 - Sections 32; Constitution of India (Seventy-third Amendment) Act, 1992; Constitution of India (Seventy-fourth Amendment) Act, 1992; Constitution of India - Articles 243, 243P, 243 and 243ZF

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

management of a Municipal or local fund; or (iv) Cantonment Board as defined in Section 3 of the Cantonments Act, 1924 (2 of 1924);12. Mr. M.L. Verma, learned senior counsel appearing on behalf of the appellants, submitted that AMC(s) … Act. (vi) such other functions of like nature as may be entrusted to the Board by the Government. CHAPTER V MARKET OF NATIONAL IMPORTANCE 26. Establishment of market of national importance and Marketing Committee thereof -(1) Notwithstanding … after insertion of the said Explanation vide Finance Act, 2002 w.e.f.1.4.2003 - 7. A further appeal by the appellant, before the Tribunal, also failed. Jain

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Jul 23 2008

Chief Executive Officer, Cantonment Board Vs. Tenzing Gopu Lama and Et ...

Court : Guwahati

Decided on : Jul-23-2008

Subject : Criminal

respectively.4. The complaints were filed by the Cantonment Board through its Estate Officer under Section 184 of the Cantonments Act, 1924 alleging illegal constructions on the land belonging to the Cantonment Board without due permission. Since the Offences were … Since the Offences were triable under summons procedure, the learned Judicial Magistrate took cognizance of the offence under Chapter XX of Cr.P.C. and proceeded with the cases by way of explaining the substance of accusations to the … Court rendered in the case of Pramatha Nath 1962 (1) Cri LJ 770 (supra) and Major Gen. S. Gauraya 1986 Cri LJ 1074 (supra). I

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May 23 1975

State of U.P. Vs. Smt. Ram Sri and anr.

Court : Allahabad

Decided on : May-23-1975

Subject : PropertyCivil

Acts : Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1951 - Sections 4, 6, 9, 117(1), 117(2) and 117(6); Code of Civil Procedure (CPC) , 1908 - Sections 96 - Order 26, Rule 10(2); Evidence Act, 1872 - Sections 3 and 35; Limitation Act, 1908 - Schedule - Articles 47, 112 and 149; Code of Criminal Procedure (CrPC) - Sections 145; Uttar Pradesh Zamindari Abolition and Land Reforms (Amendment) Act, 1961 - Sections 9

Reported in : AIR1976All121

Mahapalika Adhiniyam, 1959, the United Provinces Municipalities Act, 1916, the United Provinces Town Areas Act. 1914, or the Cantonments Act, 1924, as the case may be had vested in the State under this Act shall vest in the Gaon … with the settlement of private wells, trees in abadi and buildings with the existing owners or occupiers thereof. Chapter VII concerns with the Gaon Sabha. A Gaon Sabha is a body corporate having been created under Section … D. 458. It was observed that the words 'person aggrieved' in Section 71 of the Bankruptcy Act of 1869 meant:'not really a person who is

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Oct 04 2001

State of Jharkhand and anr. Vs. Mukesh Prasad and ors.

Court : Jharkhand

Decided on : Oct-04-2001

Subject : Constitution

Acts : Cantonments Act, 1924 - Sections 60, 60(1), 61 and 62; Bihar and Orissa Municipal Act, 1922 - Sections 82, 137, 138 and 356; Madhya Pradesh Municipalities Act, 1961 - Sections 127 and 127(1); Madhya Pradesh Motor Vehicles Taxation Act, 1947 - Sections 3, 3(2) and 6

Reported in : II(2002)ACC184; 2002(50)BLJR169

facts leading to the filing of this appeal are that Ramgarh Cantonment Board, a Board constituted under the Cantonments Act, 1924, in purported exercise of the power allegedly vested in it under Section 60 of the Cantonments Act, 1924, … we have to advert to Bihar & Orissa Municipal Act, 1922. Section 82 of 1922 Act falls in Chapter IV which deals with the subject of 'Municipal Taxation'. Part I of Chapter IV relates to the subject

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Sep 29 1994

indore Nagar Nigam Karmachari Congress and anr. Vs. State of Madhya Pr ...

Court : Madhya Pradesh

Decided on : Sep-29-1994

Subject : Municipal TaxConstitution

Acts : Madhya Pradesh Municipal Corporation Act, 1956 - Sections 58(5) and 58(6); Madhya Pradesh Municipal Corporation (Amendment) Act, 1988; Constitution of India - Article 14

Reported in : 1998(1)MPLJ449

Commanding-in-Chief to transfer the employee from one Cantonment Board to another Cantonment Board. But section 280 of the Cantonments Act which confers the power on the Central Government to make rules, did not provide any power to frame … Rule 5-C of the Cantonment Boards servants Rules, 1937 as ultra vires of the provisions of the Cantonment Act, 1924. Rule 5-C gave a power to Commanding-in-Chief to transfer the employee from one Cantonment Board to another Cantonmenttransfer is of discriminative nature and hits the fundamental rights guaranteed under Chapter III of the Constitution to the citizens of India.'In this connection, the … 1982) and the Madhya Pradesh Municipal Laws (Amendment) Act, 1988 (Act No. 7 of 1988) may be declared ultra vires of Articles 14 and 15

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Mar 11 2008

Ramgarh Cantonment Board and anr. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Decided on : Mar-11-2008

Subject : Other Taxes

Acts : Cantonments Act, 1924 - Sections 60 and 60(1); Bihar and Orissa Municipal Act, 1922 - Sections 3(30), 3(30A), 82, 137, 138, 150, 326 and 356; Madhya Pradesh Municipalities Act, 1961 - Sections 127 and 127(1); Madhya Pradesh Motor Vehicles Taxation Act - Sections 3(2)

Reported in : JT2008(3)SC590; 2008(4)SCALE162; (2008)11SCC223; (2008)15VST550(SC); 2008AIRSCW2223

on vehicles entering into the cantonment area.3. Appellant No. 1, Ramgarh Cantonment Board, a board constituted under the Cantonments Act, 1924 (hereinafter referred to as the Act), in exercise of the power vested in it under Section 60 of … 27, 28, 29 ] - BIHAR & ORISSA MUNICIPAL ACT, 1922[B.& O. 7/1922] & CANTONMENTS ACT, 1924 [C.A. NO. 2/1924]. Sections 82 & 137 & … levy entry tax, it is necessary to find whether the municipality has similar power to levy entry tax.9. Chapter IV of the Bihar and Orissa Municipal Act, 1922 (for short 1922 Act) deals with the subject of

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Mar 10 1995

Municipal Corporation for City of Pune and Another Vs. Bharat Forge Co ...

Court : Supreme Court of India

Decided on : Mar-10-1995

Subject : Other Taxes

Acts : Cantonments Act, 1880 - Sections 21, 22; Cantonments Act, 1924 - Sections 45(1), 60 to 63 and 81(2) and 255; General Clauses Act - Sections 21; Constitution of India - Articles 21, 226 and 265; Bombay Municipal Act, 1872; Bombay District Municipal Act, 1873; Cantonments Act, 1910; Bombay Provincial Municipal Corporations Act, 1949 - Sections 32(4); Limitation Act, 1623; Sex Disqualification Act, 1919; Statute Law (Repeals) Act, 1906; Central Sales Tax Act, 1956 - Sections 8(2); Cantonment (Extention of Rent Control Laws) Act, 1957 - Sections 3

Reported in : AIR1996SC2856; JT1995(3)SC312; 1995(2)SCALE245; (1995)3SCC434a; [1995]2SCR716; (1995)2UPLBEC740; (1995) 3 SCC 434

Notification relating to assessment, collection and recovery of octroi duties.8. After the aforesaid Notifications had been issued, the Cantonments Act, 1924 was enacted. Chapter V of this Act is on the subject of 'Taxation'; and Sections 60 to 63 … disregarding an Act of Parliament'.31. In Craies's Law 'Statute Law' (7th Edition) it has been stated at page 7 that desuetude is a process by which an Act of Parliament may lose its force without express repeal.

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Jun 28 1971

Durga Dass Sud and anr. Vs. Union of India (Uoi) and ors.

Court : Himachal Pradesh

Decided on : Jun-28-1971

Subject : Constitution

Acts : Constitution of India - Article 13(3), 31(1), 226, 366(10) and 372; ;Cantonments (House Accomodation) Act, 1902; ;Cantonment Act, 1924; ;Code of Civil Procedure (CPC) , 1908 - Section 11

Reported in : AIR1972HP26

dead-letter having no statutory force at any time. The land and the property of the Cantonment after the Cantonments Act 1924, could only be dealt with in accordance with the provisions of the said Act. It had further been … The bill was introduced in the Council of the Governor-General of India on 12th October 1888 and its Chapter V was headed 'Immoveable Property in Cantonments'. But subsequently due to some opposition this Chapter was omitted and … value of the house is stated to be not less than Rs. 75,000/- and the rental value of the same is Rs. 4,422/- per-annum. Under

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Apr 10 1997

Cantonment Board, Mhow and anr. Vs. M.P. State Road Transport Corpn.

Court : Supreme Court of India

Decided on : Apr-10-1997

Subject : Municipal Tax

Acts : Madhya Pradesh Municipalities Act, 1961 - Sections 3(38) and 127; Madhya Pradesh Motor Vehicles Taxation Act, 1947 - Sections 3, 3(2), 6, 7 and 127; Contonments Act, 1924 - Sections 60 and 60(1); General Clauses Act, 1897 - Sections 6

Reported in : I(1997)ACC586; AIR1997SC2013; JT1997(4)SC561; 1997(3)SCALE484; (1997)9SCC450; [1997]3SCR813

briefly stated as under :3. To consolidate and amend the law relating to the administration of Cantonments the Cantonments Act 1924 (Act 2 of 1924) was enacted in place of the earlier Cantonment Act (Act 15 of 1910 and … to acquire and hold property both moveable and immovable as provided under Section 11 of the said Act. Chapter V of the said Act deals with taxation which could be imposed by the Cantonment Board. Section 60 … have no application. It was also urged that the proviso to Section 7 of the Taxation Act would indicate that the embargo contained in Section

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Dec 19 2003

Avinash S/O Pandurang Tarawade and ors. Vs. State of Maharashtra and o ...

Court : Mumbai

Decided on : Dec-19-2003

Subject : Motor Vehicles

Acts : Cantonments Act, 1924 - Sections 60; Bombay Provincial Municipal Corporations Act, 1949 - Sections 127; Bombay Motor Vehicles Tax Act, 1958

Reported in : 2004(5)BomCR913; 2004(2)MhLj511

of publication of the notification. The Board thereafter, in exercise of the powers conferred on it under the Cantonments Act, 1924, was pleased to impose tax, to be known as Vehicle Entry Tax on commercially loaded vehicles entering and … of a Highway which do not already vest in the State Government shall, for the purpose of this Chapter, be deemed to be the property of the State Government. It is pointed out that the roads either … [2000]1SCR1205 . The concept of toll has been set out in paragraph 7 of the judgment of the Apex Court, which sets out the concept

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