Judgment Search Results Home > Cases Phrase: delhi municipal corporation validation of electricity tax act and other laws repeal act 2002 Page 1 of about 699 results (0.314 seconds)

Kapoor and Company Private Limited Vs. Kolkata Municipal Corporation

Court : Kolkata

Reported in : 2004(2)CHN472

..... delhi electric supply undertaking of the municipal corporation of delhi, reported in : (2001)9scc339 ..... sending the matter back, the hon'ble court observed that it finds no substance in the contentions of the learned advocate of the kolkata municipal corporation that the tribunal has adopted 'comparable method' which is not permissible under the law. ..... in terms of sub-section (1) of section 174 of the said act the annual value of any land or building shall be deemed to be the gross annual rent including service charges, if any, at which such land or building might at the time of assessment be reasonably expected to let from year to year, less an allowance of 10%, for the cost of repairs and other expenses necessary to maintain such land or building in a state to command such gross rent.9 ..... the petitioner filed four special leave petitions against the said judgment and order dated 04.04.2002 and the supreme court of india by its order dated 23.09.2002 disposed of the said four special leave petitions by directing that the petitioner should be permitted to pay property tax as fixed by the tribunal in its earlier orders during the pendency of the proceedings of the ..... pal has submitted that the present law is also quite in tune with section 128 of the bengal municipal act which may be set out hereunder :' ..... the apex court in the said case observed as follows :'law as interpreted by this court cannot be brushed aside by saying to the effect that it is not in conformity with the statutory .....

Delhi Cloth and General Mills Co. Ltd., Delhi Vs. Municipal Corporatio ...

Court : Delhi

Reported in : AIR1969Delhi159

..... 1966, the delhi municipal corporation (validation of electricity tax) act, 1966 no. ..... to the contrary, all taxes on the consumption or sale of electricity levied or collected or purporting to have been levied or collected in pursuance of the resolution referred to in sub-section (1) shall, for all purposes, be deemed to be, and to have always been, validly levied or collected, and accordingly- (a) all acts, proceedings or things done or taken by the delhi municipal corporation or by any other authority in connection with the levy or collection of such taxes shall, for all purposes be deemed to be, and to have always been, done or taken in accordance with law: (b) no suit or other proceedings shall be maintained ..... or continued in any court against the government, the delhi municipal corporation or any person on authority whatsoever for the refund o| any taxes so paid; and (c) no court shall enforce any ..... act of 1920 was repealed and a new act was passed in 1948. .....

Delhi Cloth and General Mills Co. Ltd. Vs. Municipal Corporation of De ...

Court : Delhi

Reported in : ILR1975Delhi174

..... on 3-12-1966 the parliament passed the delhi municipal corporation (validation of electricity tax) act no. ..... on the 9th of february, 1959 the municipal corporation of delhi (hereinafter called the corporation passed a resolution purporting to be under-sub-section i of section 150 of the delhi municipal corporation act (66 of 1957) (hereinafter referred to as the act) for levy of three taxes including a tax on consumption of sale of electricity. ..... under section 124 (exclusive of the time requisite for obtaining a copy of the relevant entries therein) or, as the case may be, within thirty days of the date on which an amendment is finally made under section 126, and, in the case of any other tax, within thirty days next after the date of the receipt of the notice of assessment or of alteration of assessment or, if no notice has been given, within thirty days after the date of the presentation of the first ..... had to appreciate the indian constitutional position in order to repeal a contention based on rest judicata and observed : 'the order of the high court is not rest judicata as held by the english and american courts either because it is not a judgment or because the principle of rest judicata is not applicable to a fundamentally lawless order. ..... section 169 provides for an appeal against the levy of assessment of any tax under the act to the court of the district judge of delhi coupled with a provision for the district judge making a reference of any question of law etc. .....

Lamba Steel and Alloys Pvt. Ltd. Vs. Municipal Corporation of Delhi (D ...

Court : Delhi

Reported in : ILR1994Delhi495; (1994)108PLR56

..... , (hereinafter referred to as 'the petitioner') against the municipal corporation of delhi through general manager delhi electric supply undertaking (hereinafter referred to as 'desu') under section 20 of the arbitration act, 1940 and in this petition, the petitioner has prayed for referring the following disputes to the arbitration in terms of the arbitration clause 25 of the agreement between the parties. ..... in this connection he referred to section 24 of the indian electricity act and section 283 of the delhi municipal act and submitted that there was no provision in either of these two statutes empowering desu to recover any amount with retrospective effect. ..... union of india : [1981]2scr533 and municipal corporation of delhi v. m/s. ..... contention of the learned counsel for the petitioner that desu has no power to raise the bill retrospectively from february 1987 to november 1990 a reference may be made to a division bench judgment of this court in the case of municipal corporation of delhi v. h. d. ..... he also drew my attention to order dated 6th february, 1991 passed by the supreme court in municipal corporation of delhi v. ..... : 'but on the sub-station side of the said wall i could find a portion in the wall at its bottom level, the wall touching the floor in a 2 feet trench surrounding the platform whereon the metering cubicle and other electrical appliances of the sub-station have been erected. ..... 2,06,03,363.70 is valid and in accordance with law. ..... the income-tax officer. 12. .....

Smt. Pushpalata Kanodia Vs. Wto

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2005)92ITD500(Hyd.)

..... act, 1996, with effect from 1-4-1997, the said clause was substituted as under:- (i) any building or land appurtenant thereto (hereinafter referred to as "house") whether used for residential or commercial purposes or for the purpose of maintaining a guest house or otherwise including a farm house situated" within twenty-five kilometres from local limits of any municipality (whether known as municipality, municipal corporation or by any other name) or a cantonment board, but does not include (1) a house meant exclusively for residential purposes and ..... returned, it is not mandatory on the part of the ao to refer the matter to the valuation officer.reference was also made to the decision of hon'ble delhi 'high court in the case of sharbati devi jhalani (159 itr 549 at 560) wherein the court observed that in a case which falls under section 16a(1)(b)(ii) of wealth-tax act, there is a discretion to the ao to refer the matter to the valuation officer. ..... the ao appears to have called for the evidence of payment of municipal taxes to support the claim that the building was actually completed and habitable, except producing the electricity bills for the months of february and march 1998, the assessee could not furnish any evidence to prove ..... ; or but does not include land on which construction of a building is not permissible under any law for the time being in force in the area in which such land is situated or the land occupied by any building which has been constructed with the approval of .....

Shahnaz Ayurvedics Vs. Commissioner of Central Excise

Court : Allahabad

Reported in : 2004(173)ELT337(All)

..... patna municipal corporation : [1966]3scr466 ; gulam yasin khan v. ..... ' (vide municipal corporation for city of pune v. ..... : air1975sc1492 , the hon'ble apex court observed that :-'law is not always logic and taxation considerations may stem from administrative experience and other factors of life and not artistic visualization or neat logic and so 'the literal, though pedestrian, interpretation must prevail.'29. ..... the court further held that the real test to determine regarding the classification of products claimed to be ayurvedic medicines would be to find out as to how the customers, practitioners in ayurvedic medicines, dealers and licensing officials treat the product and where all the ingredients of the products in question are mentioned in the authoritative book of ayurveda, the mere fact that the ingredients are purified or added with some preservatives, does not really alter their ..... halari stores : air1998sc1517 , the hon'ble supreme court dealt with a case under the sales tax act, wherein the suo motu power of revision has been conferred upon the statutory authority by the proviso but not to file a revision by the assessee, as for him there was a provision of appeal. ..... ordinarily, therefore, the power of high courts and the supreme court to test the constitutional validity of the legislations can never be ousted or excluded. ..... : 1998(103)elt217(del) and perfect electric concern pvt. ..... (vide new delhi municipal council v. ..... goyal : [2002]1scr359 ; and ashutosh gupta v. .....

Smt. Shahnaz HussaIn Wife of Late Shri Nasir Hussian Vs. State of U.P. ...

Court : Allahabad

Reported in : 2008(227)ELT61(All)

..... patna municipal corporation air 196c sc 1678; gulam ..... air1975sc1492 , the hon'ble apex court observed that:law is not always logic and taxation considerations may stem from administrative experience and other factors of life and not artistic visualization or neat logic and so 'the literal, though pedestrian, interpretation must ..... halari stores : air1998sc1517 , the hon'ble supreme court dealt with a case under the sales tax act, wherein the suo motu power of revision has been conferred upon the statutory authority by the proviso but not to file a revision by the assessee, as for him there was a ..... again the matter arose when m/s shahnaz ayurvedic filed classification list and price list alongwith his questionare in the department under the provisions of rule 173-(b) & (c) pi the central excise rules, 1944 (hereinafter be referred to as the 'rules'), which was finally approved by the assistant commissioner, central excise, new delhi vide order dated 26.8.1994 for its delhi unit and by assistant commissioner, noida vide order dated 20.12.1994 for its ..... ordinarily, therefore, the power of high courts and the supreme court to test the constitutional validity of the legislations can never be ousted or excluded we also hold that the power vested in the high courts to exercise judicial superintendence over the decisions of all the courts and tribunals within their respective jurisdiction, is also a part of the basic ..... ; kerala state electricity board and anr. v. ..... : [2002]1scr359 ; and ashutosh .....

South Delhi Municipal Corporation Through Its Commissioner Citi Civic ...

Court : National Consumer Disputes Redressal Commission NCDRC

..... detailed reference to the provisions of the delhi municipal corporation act, 1957, from section 331 to 347 in the revision petition raises the foremost argument that these are statutory powers flowing to the corporation from the act and not from any agreement/contract between the parties. ..... it is further directed that sho of ps vasant kunj south will not provide any aid/assistance to the south delhi municipal corporation for taking any coercive action against the super structure constructed on khasra no.53/13,14,17,18 and 26 behind liver hospital and d-2, kishan garh, new delhi more particularly known as shri sai kind apartment till further orders.? 2. ..... the case of the petitioner/sdmc is that under sections 331 to 341 of the delhi municipal corporation act, 1957 (hereinafter referred to as the dmc act) any construction of a building requires prior sanction of the building plan. ..... in view of the facts and circumstances of the case, it is hereby directed that south delhi municipal corporation, the op is restrained from demolishing the super structures constructed on khasra no.53/13,14,17,18 and 26 behind liver hospital and d-2, kishan garh, new delhi more particularly known as shri sai kunj apartment till further orders. ..... this was followed by a show cause notice, instructions to disconnect water supply and electricity and sealing of the flats. ..... section 113 of the dmc act allows the corporation to levy many other taxes. .....

Midland International Ltd. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)109ITD198(Delhi)

..... determined under the provisions of municipal corporation act or ndmc act or under the rent control act nor the assessing officer has determined the same under section 23(1)(a) of the act as observed in our order hereinabove, hence, in these facts and circumstances we set-aside the orders of tax authorities below and direct the assessing officer to recompute the alv of the property in term of section 23(1)(a) of the act by considering the municipal valuation as per the mcd act/by-laws or ndmc act/by-laws or under delhi rent control act whichever is applicable in ..... been able to bring on record anything to show that the rent fixed as per the base deed was in any manner less than the prevailing rent of a similar property in the same area and there was no reason to deviate from the rent as stated in the lease deed because under the provisions of income tax act the concept of taxing notional or hypothetical income, as affirmed by supreme court in the case of godhra electricity (c) ltd. v. ..... consistently held that in case there are two decisions of two different high courts, one in favour of the assessee and the other against the assessee, the decision favourable to the assessee is to be adopted.hence, keeping in mind this principle and following the decision of gujarat high court in the case of syaji iron industries (supra) and the decisions (supra) of the tribunals we hold that the cit (a) was not justified in upholding the order ..... 0380/2001-2002 dated december 23, 2002 on the .....

Sh. Prabhu Dayal Vs. M.C.D. and anr.

Court : Delhi

Reported in : 2001IIIAD(Delhi)911; 90(2001)DLT710; 2001(58)DRJ677

..... there was electricity and water connection and that without any notice to show cause provided under section 343 of the delhi municipal corporation act, the defendants were threatening to demolish and seal the suit property.3. ..... thus it was not case where notice was not served but on facts it was found that notice was not served on a proper person, and thereforee, there was no service of valid notice in the eyes of law and in fact there was no demolition order passed at all. ..... municipal corporation of delhi reported as (1972) 1 delhi 272, this court examined the question whether civil court had the jurisdiction in view of the provision for appeal and further in view of section 343(4) of the act specifically providing that no court shall entertain any suit, application or other proceedings for injunction or other relief against the commissioner to restrain from him taking any action or making any order in pursuance of the act. ..... this matter was thereafter heard on 9th september, 1999 and the court passed the order directing the plaintiff to produce the details of house tax record pertaining to which the assessment order had been filed. ..... it was assessed to municipal taxes for the last number of years. ..... by order dated 31st october,2000 the plaintiff was also directed to give the details of house tax records in terms of order dated 9th september, 1999 which yet to be filed. .....