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

Court : Supreme Court of India

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

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

Court : Supreme Court of India

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 … 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

Pune Cantonment Board and Another Vs. Bharat Forge Co. Ltd.

Court : Mumbai

Subject : Constitution

Acts : Cantonments Act, 1924 - Sections 60, 65, 66, 67, 68, 69, 70, 71 and 72; Constitution of India - Articles 226 and 227; Companies Act, 1956; Bombay Municipal Boroughs Act, 1925 - Sections 78, 82(3), 83(3) and 123(1)

Reported in : AIR1998Bom53; 1998(1)BomCR692; (1998)1BOMLR812; 1998(2)MhLj445

and taxed on their annual value in accordance with the provisions contained in Chapter V of the Cantonment Act, 1924 ('Act' for short). It appears that after 1st April, 1980 the respondents constructed certain additional buildings. By their … ORDERA.P. Shah, J.1. This petition under Articles 226 and 227 of the Constitution of India by the Pune Cantonment Board and its Executive Officer is directed against the judgment and order dated 21st October 1986 passed by

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

Court : Mumbai

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

Jagat Pal Cheema Vs. Cantonment Board and ors.

Court : Jammu and Kashmir

Subject : Service

Acts : Cantonment Act, 1924 - Sections 13(5), 14(1), 37, 39, 40, 43, 51, 51(1) and 52; ;Cantonment (Amendment) Act, 1942 - Section 52(1); ;Constitution of Jammu and Kashmir - Section 103; ;Constitution of India - Article 226

Reported in : 2006(2)JKJ631

dated 06-08-01 to the Cantonment Board, Jammu, while exercising the powers vested under Section 52 of the Cantonment Act, 1924 (hereinafter called the Act) in respect of a decision taken by the Board by their Cantonment Board Resolution … May, 2001.2. In pursuance of the aforesaid order passed by this Court, the matter was placed before the Cantonment Board and the Cantonment Board in its meeting held on 18-05-2001, afforded an opportunity of hearing to the … as may be provided, by regulations made by the Board under this chapter.2/The President may, whenever he thinks fit, and shall, upon a requisition in

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

Court : Madhya Pradesh

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 Cantonment … transfer 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

K. Narayana and anr. Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Subject : Criminal

Acts : Indian Penal Code (IPC), 1860 - Sections 302 and 439; Code of Criminal Procedure (CrPC) , 1973 - Sections 4, 4(1), 4(2), 5, 5(2), 27, 190, 248, 439 and 482; Narcotic Drugs Psycho. Sub. Act - Sections 37

Reported in : 1997(1)ALD(Cri)712; 1997(1)ALT(Cri)817; 1997CriLJ3258

can accept the application of the Executive Officer of the Cantonment Board, Hyderabad under Section 267(2) of the Cantonments Act, 1924 to drop the further proceedings against the respondent-accused. The respondent-accused had committed an offence under the Cantonments Act … of this Act.'Chapter IV of the Exercise Act deals with the manufacture, possession and sale of excisable articles. Chapter VI deals with licences and permits. Chapter VII deals with offences and penalties. Section 34 provides for penalty

State of Kerala, Represented By the Principal Secretary to Government ...

Court : Kerala

Subject : Land Acquisition

Board of Secunderabad to levy and collect octroi on certain items, while interpreting Section 60 of the Cantonment Act, 1924, held that the word 'Municipality' has a very vide connotation and after referring to Art.243Q, it is held … was considering conversion of a ward in a Municipal area coming under Chapter IXA to a Panchayat coming under Part IX of the Constitution. (iii) … not either as Municipal council or Municipal Corporation. The learned Government Pleader placed reliance on the judgment in Cantonment Board, Secunderabad v. G.Venketram Reddy (1995) 4 SCC 561] wherein the Supreme Court while considering the right of

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

Court : Supreme Court of India

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

Punam Chand Vs. State and anr.

Court : Madhya Pradesh

Subject : Criminal

Reported in : 1953CriLJ236

the Court of Sub-Divisional Magistrate, Mhow Cantonment. The petitioner was convicted as stated above.4. Section 103 of the Cantonments Act, 1924, runs as follows:The Executive Officer may, by written notice, call upon any inhabitant of the Cantonment to furnish … does not apply to octroi.6. Mr. Maharshi, on behalf of the Cantonment Board, has drawn my attention to chapter 5 of the Cantonments Act which deals with taxes. Section 60 deals with general powers of taxation; Section