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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,

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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

or authority to levy tax on entry of mechanically propelled vehicles, the Cantonment Board cannot exercise those powers. CANTONMENTS ACT, 1924. Section 60 & Bihar & Orissa Municipal Act (7 of 1922), Sections 82 & 137: [Ashok Bhan &Dalveer Bhandari, JJ]

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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

dismissed. There shall be no order as to costs. Motor Vehicles - entry tax - Section 60 of Cantonments Act, 1924, Section 127 of Bombay Provincial Municipal Corporations Act, 1949 and Bombay Motor Vehicles Tax Act, 1958 - imposition of

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Feb 28 1966

Punjab Lime and Lime-stone Co. Vs. Cantonment Board and anr.

Court : Allahabad

Decided on : Feb-28-1966

Subject : Constitution

Acts : Cantonment Act, 1924 - Sections 60 and 116; Uttar Pradesh Municipalities Act, 1916 - Sections 128, 128(1); Constitution of India - Articles 13(3), 301, 304, 305, 372 and 366(10)

Reported in : AIR1967All15

O. 369 dated 1st of November, 1963, sanctioning the levy of toll tax under Section 60 of the Cantonments Act. The further prayer is that a writ or direction in the nature of mandamus be issued directing the … costs. (i) Civil - imposition and collection of toll - Sections 30 - 63 and 116 of Cantonment Act, 1924 and Section 128 of U. P. Municipalities Act, 1924 - services rendered by Cantonment Board and tax collected

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Jan 16 1959

The Western India theatres Ltd. Vs. the Cantonment Board, Poona, Canto ...

Court : Supreme Court of India

Decided on : Jan-16-1959

Subject : Other Taxes

Acts : Indian Companies Act, 1913; Cantonments Act, 1924 - Sections 60; Bombay Municipal Boroughs Act, 1925 - Sections 73, 75 and 76; Bombay Motor Vehicles Tax Act, 1935 - Sections 14; Government of India Act, 1935 - Sections 100 and 142A; Constitution of India - Articles 14 and 276(2)

Reported in : AIR1959SC582; [1959]Supp(2)SCR63

issued by the respondent whereby, in exercise of the powers conferred on it by s. 60 of the Cantonments Act, 1924 (II of 1924), the respondent proposed to make, with the previous sanction of the Central Government, certain amendments … all times material to this appeal the respondent was governed by the Cantonments Act, 1924 (Act II of 1924). Section 60 of that Act runs as follows :- '60(1) The Board may, with the previous sanction of the local

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Apr 22 1987

Vidarbja Coal Supply Company Vs. Union of India and ors.

Court : Mumbai

Decided on : Apr-22-1987

Subject : Other Taxes

Acts : Cantonments Act, 1924 - Sections 60 and 284; Maharashtra Municiplalities Act , 1965 - Sections 105; Central Provinces and Berar Municipalities Act, 1922 - Sections 66(1); Delhi Municipal Corporation Act, 1957 - Sections 178; Uttar Pradesh Municipalities Act - Sections 128(1); Karnataka Municipalities Act, 1964 - Sections 124; Madras General Sales Tax Act - Sections 41(2); Bihar and Orissa Excise Act - Sections 90; Calcutta Municipal Act, 1951; Copyright Act - Sections 51 and 53; Teminal Tax Rules - Rule 1; Karnataka Municipalities Taxation Rules, 1965 - Rule 26; Constitution of India - Article 265

Reported in : 1987(3)BomCR502; 1987MhLJ748

Kamptee unde its Octroi Bye-laws 1986 framed by virtue of authority conferred under S./ 284 (1) of the Cantonments Act, 1924 (Act NO. 2 of 19240).2. Relevant facts are few. The petitioner has taken the contract of transporting coalformKamptee … quo. We take up point NO. one for consideration first. Now, S. 60 of the Cantomernts Act empowers the Board to impose withprevious sanction of … had their terminus else where. ...................................... Keeping inview the terms and language and the legislative history of the Section 66(1) we are unable to enlarge the terms of the section by were construction so as to include

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Mar 23 2006

Gajraj Singh Son of Sri Attar Singh and Meerut-rohata-barnava-binauli- ...

Court : Allahabad

Decided on : Mar-23-2006

Subject : Motor Vehicles

Acts : Motor Vehicles Act, 1988; Uttar Pradesh Motor Vehicles Taxation Act, 1997; Cantonments Act, 1924 - Sections 60, 61, 63, 84 and 255; Indian tolls (Army and Air Force) Act, 1901 - Sections 3; Uttar Pradesh Municipalities Act, 1916 - Sections 2(9), 128, 128(1) and 128(2); Indian Tolls Act, 1851 - Sections 2; General Clauses Act, 1897 - Sections 8(1); Madhya Pradesh Municipal Corporation Act, 1961; Madhya Pradesh Municipal Corporation Act, 1956; Code of Civil Procedure (CPC) , 1908 - Sections 55 to 100; Code of Civil Procedure (CPC) (Amendment) Act, 1976 - Sections 37; Minimum Wages Act, 1948; Indian Succession Act, 1925 - Sections 29(2); Travancore Christian Succession Act, 1092; Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959 - Sections 172, 172(1) and 172(2); Constitution of India - Artic

Reported in : 2006(3)AWC2915

A mar Ujala on 4th July, 2004 as required under Section 61 read with Section 255 of the Cantonments Act 1924 (2 of 1924), inviting objections and suggestions from all persons likely to be affected thereby till the expiry … limits of the Board (para 5 of the writ petition); and (iii) in exercise of powers conferred under Section 60, Cantonment Act 'Draft proposal' to levy Toll Tax' upon entry of Motor Vehicle- carrying passengers in the territory

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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 … (hereinafter referred to as the 'Municipalities Act') and consequently the Cantonment Board in exercise of its power under Section 60(1) of the Cantonment Act cannot impose the entry tax on motor vehicles, the said power be co-extensive with

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Sep 12 1996

Cantonment Board, Mathura Vs. Krishna Bricks and Lime Factory

Court : Supreme Court of India

Decided on : Sep-12-1996

Subject : Other Taxes

Acts : Cantonments Act, 1924 - Sections 60; Uttar Pradesh Municipalities Act, 1916 - Sections 128(1); Constitution of India- Article 276 and 276(2)

Reported in : 1996VIIAD(SC)80; JT1996(8)SC180; 1996(6)SCALE510; (1996)6SCC72; [1996]Supp6SCR135; (1997)1UPLBEC53

of the tax at the aforesaid rate was in contravention and in violation of Section 60 of the Cantonments Act, 1924 read with Section 128(1)(ii) of the U.P. Municipalities Act, 1916. The suit filed on behalf of the respondent

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Feb 21 1963

NaraIn and anr. Vs. Cantonment Board, Nasirabad

Court : Rajasthan

Decided on : Feb-21-1963

Subject : Other Taxes

Acts : Cantonments Act, 1924 - Sections 60; Rajasthan Motor Vehicles Taxation Act, 1951 - Sections 21

Reported in : AIR1963Raj190

J. 1. These two references have been made by the District Magistrate, Ajmer, under Section 84(2) of the Cantonments Act, 1924 (Act II of 1924 -hereinafter referred to as the Act). They have arisen in the following circumstances -2. … point. We, however, do not attach importance to this omission and propose to examine the question on merits.5. Section 60 of the Act, which authorises the imposition of taxes by the respondent, reads as follows : --'60. General

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