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Har Gopal Jaiswal and anr. Vs. the Cantonment Board, Kanpur and anr.

Court : Allahabad

Subject : Municipal Tax

Acts : Cantonments Act, 1924 - Sections 69, 71 71(1) and 88

Reported in : AIR1981All29

without depositing the disputed amount of tax. The petitioners also moved an application under Section 71 of the Cantonments Act, 1924 (hereinafter referred to as the Act) claiming amendment of the assessment list prepared by the Board, whereunder they

Airports Authority of India Vs. Delhi Cantonment Board

Court : Delhi

Subject : Municipalities

Acts : Cantonments Act, 1924 - Sections 68(1), 103, 69, 71, 64(a)(b), 84; Delhi Municipal Corporation Act, 1957 - Section 126; Constitution of India - Article 226

February 2003 raised by the DCB calling upon AAI to pay Rs. 20,12,06,539/- as house tax under the Cantonments Act, 1924 (CA, 1924) for the period 1st April 1998 to 31st May 2002. 2. On 26th May 2003, this … by large number of visitors, 10% depreciation should be allowed. It is further submitted that in terms of Section 71 of the CA, 1924 which is identically worded with the amended Section 126 of the Delhi Municipal Corporation

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

hereby quashed and set aside. Rule is made absolute accordingly. No order as to costs.18. Petition succeed. Cantonment Act (1924), Section 71 - Expression 'At Any Time'- Power to amend assessment list - Power to recover tax for years prior … 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

S.C. Bhattacharji Vs. Meerut Cantonment Board

Court : Allahabad

Subject : Municipal TaxLimitation

Acts : Cantonment Act, 1924 - Sections 15, 16, 22(1), 25, 60(2), 68, 69, 71, 84, 98, 99 and 99(2); ;Limitation Act, 1963 - Sections 5

Reported in : 2005(3)AWC2613; 2005(2)ESC1029

of the case. In my opinion, order of the appellate authority is wholly erroneous.9. Section 99(2)(b) of the Cantonments Act, 1924 reads as follows :'99. Exemption in the case of buildings.--(1) When, in pursuance of Section 98, Board has … the Board has only assessed the value of the property and notified it under Sections 68, 69 and 71 of the Act. All the aforesaid sections relate to the assessment of the annual rental value of the

Taramati Nandkishore Sharma Vs. Cantonment Board and anr.

Court : Madhya Pradesh

Subject : Service

Acts : Cantonment Fund Servants Rules, 1937 - Rule 22 and 22(1); Central Government, Ministry of Defence and Cantonments Act, 1924 - Sections 280; Madhya Pradesh Shiksha Adhiniyam, 1965 - Sections 25 and 28; Madhya Pradesh Shiksha Regulations - Regulation 71

Reported in : 1995(0)MPLJ159

in the light of the relevant service regulations and Education Code prevalent in the concerned State where the Cantonments are situated. The contention advanced on behalf of the petitioners cannot be accepted that the circular results in … 22(1) of the Cantonment Fund Servants Rules, 1937 (for short, 'Rules'), framed under Section 280 of the Cantonment Act, 1924 (for short, 'Act') till the attainment of the age of sixty years so as to push the position … accordance with Education Code or 62 years in conformity with Regulation No. 71 of the Board of Secondary Education, 1965.(c) Instructions issued on 20-5-1988 insisting

M/S. Dewan and Sons Investments Pvt. Ltd. Vs. Delhi Development Author ...

Court : Delhi

Subject : Property

Acts : Delhi Development Act, 1957 - Sections 7, 12 and 14; Transfer of Property Act, 1882 - Sections 54; Constitution of India - Article 226; Cantonments Act, 1924 - Sections 180-A and 183-A; Industrial Disputes Act, 1947 - Sections 25(O)

Reported in : AIR1997Delhi388

Cantt. Board v. M.P.J. Builders. : AIR1996SC2645 , is a case under Ss. 180-A to 183-A of the Cantonments Act. 1924. Sanction for building was allowed but it could not be completed within the time allowed. A fresh sanction … In M/s. J.M.P. . v. Delhi Development Authority. 1996 (1) AD Delhi 71, we had an occasion to deal with S. 12 of Delhi Development … authority without compliance with the requirement of S. 12 even after the coming into operation of the provisions.'8.1 Section 14 of the Delhi Development Act. 1957 is of equal importance in the present context which reads as

Union of India and Another Vs. Mohammed MohiuddIn and Others

Court : Andhra Pradesh

Subject : Property

Acts : Cantonments Act, 1924 - Sections 3(1 and 2), 108, 178, 181, 274, 280, 282 and 283; Constitution of India - Articles 14, 226, 295(2) and 300-A; Urban Land (Ceiling and Regulation) Act, 1976 - Sections 6(1) and 15(2); Cantonment Land Administration (Amendment) Rules, 1937; Eviction of Unauthorised Occupants Act, 1971; Hyderabad Land Revenue Act, 1337 Fasli; Evidence Act, 1872 - Sections 65 and 90; Municipalities Act - Sections 330; Cantonment Land Administration Rules, 1925 - Rules 1(A), 2, 3 and 6; Secunderabad and Aurangabad Cantonment Land Administration Rules, 1930; Andhra Pradesh (Telangana Area) Land Revenue Act, 1317-F; Code of Civil Procedure (CPC), 1973 - Sections 11; Hyderabad Municipal Corporation Act - Sections 428, 433 and 450

Reported in : 2000(6)ALD376; 2000(6)ALT551

Estate Officer as per the Cantonment Land Administration Rules 1937 which were framed under Section 280 of the Cantonments Act, 1924, hereinafter referred to as the 1924 Act. Thus contending they sought the writ petition be dismissed.19. In view … sought all the appeals be dismissed.37. The request made in WP Nos.12490 of 1997, 30880 of 1997 and 7121 of 1997 have no much bearing on the issue involved in this writ appeals.38. Though the Court is

Secunderabad Cantonment Board, Andhra Circle, Secunderabad Rep. by Exe ...

Court : Supreme Court of India

Subject : Civil

Acts : Cantonment Act, 1924 - Sections 181, 181(3), 181(4) and 280; ;Urban Land (Ceiling and Regulation) Act, 1976; ;Record of the Rights Regulation Act - Sections 15(2); ;Land Revenue Act - Sections 158; ;Code of Civil Procedure (CPC) - Sections 11 and 79 - Order 27, Rule 3; ;Administrative Law; Constitution of India - Article 226; Cantonment Land Administration Rules, 1934 - Rules 3 and 10

Reported in : 2004(3)ALT27(SC); JT2003(9)SC316; 2003(10)SCALE33; (2003)12SCC315; (2004)1UPLBEC882

Cantonment Land Administration Rules, 1937 have been trained by virtue of power vested under Section 280 of the Cantonments Act, 1924. Rule 10 in Chapter III of the Cantonment Land Administration Rules deals with maintenance of General Land Register. … dated 12.10.92. It was, however, found that the plaintiff in suit was in possession of land measuring 2 71 acres only and in respect thereof, he was entitled for injunction against dispossession, but so far the rest

Smt. Chandra Kala Vs. Smt. Jeewani

Court : Rajasthan

Subject : Tenancy

Reported in : 1987(2)WLN415

him, this point stood concluded.7. On the other hand, learned Counsel for the respondents has submitted that the Cantonments (Extension of Rent Control Laws) Act, 1957 (Act No. 46 of 1957), was amended and the words 'on … be inserted namely:'(1) 'Cantonment Board' means the Cantonment Board constituted for the cantonment of Nasirabad under the Cantonment Act, 1924 (2 of 1924) (ii) after Clause (iv), the following clause shall be inserted, namely (iv-a) Local authority means … the words 'on the date of the notification' from subsection (1) of Section 3 have been deleted and shall be deemed always to have been

All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

cinematograph films. A notice was issued to the appellant by the Cantonment Board under Section 60 of the Cantonments Act, 1924 imposing tax on entertainments. The said levy was challenged on the ground that under Section 100 of the … Section 67 dealt with valuation of taxable services. Section 68 dealt with collection and recovery of service tax. Section 71 dealt with assessment. Section 72 dealt with best judgment assessment. Section 73 dealt with value of taxable services