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Kedarnath Khanna (Decd.) Through L.Rs. Vs. Cantonment Board, Allahabad ...

Court : Allahabad

Subject : ConstitutionOther Taxes

Acts : Cantonment Act, 1924 - Sections 99 (2) and 127A

Reported in : 1999(2)AWC1447

of the Central Government for a public purpose. The petitioner refers to Section 99(2)(f) of the provisions of Cantonments Act. 1924, which reads as follows :'99 (2).-- The following buildings and lands shall be exempt from any tax on

Cantonment Board Vs. St. John's School and Anr.

Court : Allahabad

Subject : Municipal Tax

Acts : Cantonments Act, 1924 - Sections 87 and 99(2)

Reported in : 2002(4)AWC2795; (2002)2UPLBEC1892

passed by Additional District Judge, Meerut by which he has allowed an appeal under Section 84 of the Cantonments Act, 1924 (in short 'the Act') setting aside notice dated 24.3.1988 levying property tax on Bungalow No. 117 Bank Street, … before the appeal could be heard. Secondly, he submits that the interpretation to the exemption clause provided in Section 99(2)(b), given by the appellate authority is wholly incorrect and violative to the object of the Act and cannot

The Cantonment Board, Ambala Cantt Vs. Dipak Parkash and ors.

Court : Supreme Court of India

Subject : Municipal Tax

Acts : Cantonments (House Accommodation) Act, 1923; Cantonments (Amendment) Act, 1924 - Sections 5, 6, 7, 11, 69, 84(2), 84(21), 99(2) and 99(2)(6)

Reported in : AIR1963SC963; [1963]1SCR196

reasonable doubt and accordingly made a reference to the High Court of Punjab under section 84(21) of the Cantonments Act, 1924, for the decision of these questions. 2. Admittedly half of this Bungalow had been appropriated under the provision … under Act No. 6 of 1923 amounts to its occupation by the Central Government, within the meaning of section 99(2)(6) of the Cantonments Act, 1924. 3. Whether the authentication of the Assessment list in the present case is

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

Sophia Girls School Vs. Cantonment Board and anr.

Court : Allahabad

Subject : Municipal Tax

Acts : Constitution of India - Article 226; Cantonment Act, 1924 - Sections 94, 94A and 99(2)

Reported in : (2003)3UPLBEC2642

for sale of the School buildings and properties in pursuance of Sections 94 and 94A of the Cantonment Act, 1924 (hereinafter referred to as the Act). 4. It is contended by Sri U.N. Sharma, learned Counsel for the … advertisement for sale of the School buildings and properties in pursuance of Sections 94 and 94A of the Cantonment Act, 1924 (hereinafter referred to as … cost of specific services rendered by the Board. According to him Section 99(2)(b) provides for such exemption. Section 99(2)(b) is quoted below :'99. Exemption in … impugned auction notice dated 21.12.2002, published in the Newspaper 'Dainik Jagran' for realization of house tax by the Cantonment Board, Meerut and have prayed for a writ of mandamus restraining respondents from realizing any property tax from

The Union of India (Uoi) Vs. the Cantonment Board

Court : Allahabad

Subject : Other Taxes

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 9; Cantonments Act, 1924 - Sections 99(2)

Reported in : AIR1967All301

realising the impugned tax. Partieswill bear their own costs. Civil - jurisdiction - Section 99 (2) of Containments Act, 1924 - Cantonment Board not allowed to levy tax on buildings or lands used for public purposes or the … building occupied and used by the General Post Office, Agra in purported exercise of its power under the Cantonments Act. The notice demanding the tax not having been complied with a distress warrant was issued by the respondent

Durga Dass Vs. F. Balak Ram and ors.

Court : Punjab and Haryana

Subject : Commercial

Acts : Provincial Insolvency Act, 1920 - Sections 4; Cantonments (House Accommodation) Act, 1923; Cantonments Act, 1924 - Sections 60, 99 and 99(2); Code of Civil Procedure (CPC), 1908 - Sections 60(1)

Reported in : AIR1973P& H326

of 1923 amounts to its 'occupation' by the Central Government within the meaning of Section 99(2)(f) of the Cantonments Act 1924.'15. The right to impose the tax is conferred by Section 60. Section 99(2) contains the provisions of

The Cantonment Board, Ambala Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Civil

Acts : Cantonments Act, 1924 - Sections 99(2)

Reported in : AIR1983P& H234

the Haryana Roadways in Ambala Cantonment. The Cantonment Board. Ambala purporting to act under the provisions of the Cantonments Act. 1924(hereinafter referred to as 'the Act') called upon the General Manager Haryana Roadways, to pay a sum of … the Act. It is against this order that the present writ petition is directed. The relevant provisions of Section 99(2)(f) of the Act are reproduced hereunder :Section 99(2). (a) to (e) xxx xxx (f) any buildings or

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 … without any rights therein. 5. It is stated that a notice dated 26th March 2001 was issued under Section 68 (1) of the CA Act, 1924 by the DCB to AAI proposing to increase the rateable value

Ude Bhan and ors. Vs. Kapoor Chand and ors.

Court : Punjab and Haryana

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 60(1); Punjab Relief of Indebtedness Act, 1934 - Sections 35

Reported in : AIR1967P& H53

This was a case in which the Central Government had under the authority conferred by Section 7 of Cantonments (House Accommodation) Act, 1923, obtained a lease of a house in Ambala Cantonment and a military officer was … considered to be that of their masters.While interpreting the word 'occupation' occurring in Section 99(2) of the Cantonment Act, 1924, the Supreme Court in AIR 1963 SC 963, observed thus:'It is worth noticing that while Section 66(1) speaks