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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) … this clause, the expression 'local authority' means - (i) Panchayat as referred to in Clause (d) of Article 243 of the Constitution; or (ii) Municipality as referred to in Clause (e) of Article 243P of the Constitution;

New Okhla Industrial Development Authority Vs. Chief Commissioner of I ...

Court : Supreme Court of India

Subject : Land Acquisition

a Municipal or local fund; or (iv) Cantonment Board as Municipality 11 defined in section 389 of the Cantonments Act, 1924 (2 of 1924); Section 10(20A):Omitted by the Finance Act, 2002 w.e.f. 1.4.2002 “10(20A) any income of an authority … issued by the Governor 3 in exercise of the power under the proviso to clause (1) of Article 243Q of the Constitution of India specifying the appellant to be an “industrial township” with effect from the date

Adityapur Industrial Area Development Authority Vs. Union of India (Uo ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 2002; Income Tax Act, 1961 - Sections 10, 10(20), 10(20A), 28, 38 and 38(2); Bihar Industrial Areas Development Authority Act, 1974 - Sections 7 and 17; Cantonments Act, 1924 - Sections 3; General Clauses Act - Sections 3(3); Contract Act; Road Transport Corporation Act, 1950; Maharashtra Industrial Development Act, 1961; Constitution of India - Articles 243, 243P, 285, 289, 289(1), 289(2) and 289(3)

Reported in : AIR2006SC2375; (2006)202CTR(SC)464; [2006]283ITR97(SC); [2006(4)JCR202(SC)]; 2006(5)SCALE321; (2006)5SCC100; 2006(1)LC713(SC)

or management of a Municipal or local fund; or(iv) Cantonment Board as defined in Section 3 of the Cantonments Act, 1924 (2 of 1924).6. It would thus be seen that the income of a local authority chargeable under the … of this clause, the expression 'local authority' means (i) Panchayat as referred to in Clause (d) of article 243 of the Constitution ; or(ii) Municipality as referred to in Clause (e) of article 243P of the Constitution;

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 … 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 … WP(C) No.14808/2015, the petitioner sought to quash Ext.P12 notification issued under Article 243Q(2) of the Constitution of India and also the notification under Section 4

The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

Subject : Direct Taxation

management of a Municipal or local fund; or (iv) Cantonment Board as defined in section 3 of the Cantonments Act, 1924 (2 of 1924);” 15. By Finance Act, 2002, provisions of Section 10(20A) was also deleted. Section 10(20A) as … of the assessee that Urban Improvement Trust - the assessee is a municipality within the meaning of Article 243P of the Constitution of India, hence it is not required to file an income tax return. Assessing Officer

A.P. Sarpanches Association and ors. Vs. Union of India (Uoi) and ors.

Court : Andhra Pradesh

Subject : Election

Acts : Andhra Pradesh Legislative Council Act, 2005 - Sections 4; Representation of People Act, 1950 - Sections 15, 16, 18, 22, 23, 27, 27(1) and 27(2); Andhra Pradesh Panchayat Raj Act, 1994 - Sections 2(17), 2(18), 2(23), 2(45), 6, 8, 11, 12, 14(1), 45, 117, 140, 148, 148(1), 149(1), 150, 151, 161, 177(1), 177(2), 177(3), 178, 179, 192 and 222; Representation of People (Amendment) Act, 1963; Hyderabad Municipal Corporation Act, 1955 - Sections 1A, 1B, 1C, 5 and 8 to 12; Andhra Pradesh Municipalities Act, 1965 - Sections 8 to 12; Cantonments Act, 1924; Cantonments Act, 2006; Municipal Corporations Act, 1994; Andhra Pradesh Districts (Formation) Act, 1974 - Sections 3; Constitution of India - Articles 14, 169, 169(1), 171, 171(1) to 171(4), 243, 243A, 243B, 243E, 243G, 243K, 243P and 243Q

Reported in : AIR2007AP273; 2007(4)ALD783; 2007(5)ALT707

owe their existence to the Andhra Pradesh Municipalities Act, 1965, the Cantonment Boards owe their existence to the Cantonments Act, 1924 (The 1924 Act has been repealed by the Cantonments Act, 2006), and Zilla Parishads and Mandal Parishads owe … as of right is the moot question which arises for determination in this petition filed for striking down Section 4(b) of the Andhra Pradesh Legislative Council Act, 2005 (for short, 'the 2005 Act') and for issue of … which have been declared as units of self-Government by virtue of Article 243(d) of the Constitution of India, but while enacting the 2005 Act, the

Pooran Singh Pallaiya Vs. Lok Ayukta and ors.

Court : Madhya Pradesh

Subject : Civil

Reported in : AIR2007MP247; 2007(1)MPLJ256

or management of a Municipal or local fund; or(iv) Cantonment Board as defined in Section 3 of the Cantonments Act, 1924.'Local Authority' means a municipal corporation or a municipal council by whatever name called or a cantonment board … by the State Government and it is constituted under the provisions of the Constitution of India i.e. Article 243 Q and R, still the office holders and employees of the Corporation are not beyond the purview of

Jindal Strips Limited and anr. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax/Vat

Reported in : (2008)12VST149(P& H)

1973 (Haryana Act 24 of 1973), or a Town Board or a Cantonment Board established under the Cantonment Act, 1924 (Central Act 2 of 1924), or a Zila Parishad established under the Haryana Panchayati Raj Act, 1994 (Haryana … mean the areas within the limits of a (i) Municipal Corporation, (ii) Municipality, (iii) Notified area committee, (iv) Cantonment board, (v) Town board, (vi) Mines board, (vii) Municipal board, (viii) Gram panchayat and (ix) any other local … supply and sanitation were meant to facilitate freeflow of trade and since Section 22 of the Act provided for distribution of tax collected among local … including the authority to levy, collect and appropriate taxes, tolls, etc. Article 243(d) defines the panchayat as an institution of self-Government constituted under Article 243B

Agricultural Produce Market Committee, Azadpur Vs. Cit and anr.

Court : Delhi

Subject : Direct Taxation

Reported in : (2006)205CTR(Del)1; [2007]294ITR549(Delhi)

or management of a Municipal or local fund-, or(iv) Cantonment Board as defined in section 3 of the Cantonments Act, 1924.8. The most striking feature of the Explanationn is that the same provides an exhaustive meaning to the expression … purposes of this clause, the expression 'local authority' means-(i) Panchayat as referred to in clause (d) of Art. 243 of the Constitution,- or(ii) Municipality as referred to in clause (e) of Art. 243P of the Constitution,- or(iii)

Bharat Heavy Electricals Limited, Ramachandrapuram Vs. State Election ...

Court : Andhra Pradesh

Subject : Election

Acts : Andhra Pradesh Panchayat Raj Act, 1994 - Sections 1(2), 5, 5(2), 148, 149 and 177; District Formation Act, 1974; Andhra Pradesh Gram Panchayat Raj Act, 1964 - Sections 1(2), 2(1), 2(23), 2(45), 5(2) and 5(3); Andhra Pradesh (Formation) Act, 1974 - Sections 3, 3(1) and 3(2) ;Andhra Pradesh (Telangana Area) Mining Settlements Act, 1956; Central Cantonments Act, 1924; Andhra Pradesh (Conduct of Elections) Rules, 1994 - Rule 4(2)

Reported in : 2001(5)ALD240

Pradesh (Telangana Area) Mining Settlements Act, 1956 (Act XLIV of 1956); (d) a cantonment settlement governed by the Cantonments Act, 1924 (Central Act 2 of 1924). 9. Section 5 of the said Act empowers the Government to declare by … been issued by the State Election Commission which reads as under:In exercise of the powers conferred by Article 243-K of the Constitution of India and Section 201 of Andhra Pradesh Panchayat Raj Act, 1994 (Act 13 of