Judgment Search Results Home > Cases Phrase: railways local authorities taxation act 1941 section 1 short title and extent Page 1 of about 13,022 results (0.648 seconds)

The Union of India Vs. Bhasawal Municipal Council

Court : Mumbai

Reported in : AIR1982Bom512; (1981)83BOMLR452

..... 'two defenses were raised by the union of india to this claim, according to the union of india, it was not liable to pay any duty in the absence of any notification in the official gazette declaring the railway administration to be liable to pay such taxes and that the union of india was further protected under the provisions of section 3(1) and section 4 of the railways (local authorities taxation) act, 1941 (hereinafter referred to as the 1941 act), according to the union of india, the provisions of the 1941 act will be saved by article 372 of the constitution of india. ..... 154 of the government of india act 1935 exempted the railway property from provincial or local taxation, except so far as the legislation may otherwise provide and under the proviso, all the taxes payable by virtue of notifications issued under section 135 of the railways act continue to be payable until legislature enacted the railways (local authorities taxation) act 1941, reliance on which has been placed on behalf of the municipality. ..... the short question, which arises in this appeal filed by the union of india is whether goods imported within the limits of municipality by the railway administration are liable to octroi duty which the respondent bhusawal municipal council is seeking to recover under a notification issued under section 135 of the railways act, 1890, on 29th november, 1907.2. .....

Municipal Board of Kanpur Vs. Dominion of India, as Owner of East Indi ...

Court : Allahabad

Reported in : AIR1954All56

..... 2 of 1916) and, in part ii of volume i of the municipal manual, 1952 edition, page 307, under the heading 'taxation of railways,' the rule provides that 'a municipal board has no power to levy any of its taxes from a railway company until the central government has notified, under section 3 (1), railways (local authorities' taxation) act 25 of 1941 that the railway administration is liable to pay the particular tax. ..... 12000/-and odd, in view of the provisions of section 135 indian railways act and section 3, railways (local authorities taxation) act (act no. ..... the state government could have any power to grant the sanction and allow the municipal board to enforce its claim against the railway administration.a reference to the state government was probably made in the municipal manual as it was intended that, when the municipal board had moved the state government, the state government would move the central government to issue a new notification or appoint a person in accordance with the provisions of sub-section (2) of section 3, railways (local authorities' taxation) act (act no. ..... 'admittedly, the procedure prescribed in sub-section (2) of section 3, railways (local authorities taxation) act (act no. .....

City Municipal Council, Bellary Vs. Union of India Owning Southern Rai ...

Court : Karnataka

Reported in : AIR1970Kant37; AIR1970Mys37; ILR1969KAR491; (1969)2MysLJ167

..... is not controverted that there was a notification by the general controlling authority in the year 1946 which is reflected in a notification under section 3 (1) of the railways (local authorities' taxation) act, 1941, which was made on june 18, 1946 by the government of india which reads :'notification'in pursuance of sub-section (1) of section 3 of the railways (local authorities' taxation) act, 1941 (xxv of 1941) the central government is pleased to declare that the administration or the madras and southern maliratta railway shall be liable to pay, in aid of the funds of the local authorities specified in column 1 of the schedule annexed hereto the taxes specified ..... that since the tax which by the notification under the above sub-section made the madras and southern mahratta railway which was the predecessor in title of the union government liable to pay only the general property tax which was levied under the madras act, that liability disappeared when the mysore act repealed the madias act and commenced to operate in the district of bellary on october 24, 1955. ..... indeed, in the letter addressed by the southern railways administration on january 30, 1957 to the municipal council, it did not dispute its liability to pay the tax imposed under the madras act, but only repudiated its liability to the extent of the enhancement which, as we have already stated, was made only in the case of taxes with respect to the vacant lands while on the contrary the tax with respect to the .....

Hindustan Sugar Mills Limited Vs. State of U.P. and ors.

Court : Allahabad

Reported in : (1998)1UPLBEC221

..... municipalities act, 1916 (hereinafter referred to as the act); and (ii) section 3 of the railways (local authorities taxation) act, 1941 prohibits the levy of toll tax by a municipal board on the goods brought in railway wagons within the territorial limits of the municipality. ..... 'before the commencement of the constitution of india, the railways (local authorities' taxation) act, 1941 was enacted section 3 of which laid down that the property of the railway administration shall not be liable to any tax in aid of the funds of any local authority in the absence of a notification by the general government, declaring the said property to be so liable. ..... the railway (local authorities taxation) act, 1941 continued in force as an existing law under article 372. ..... shebganj municipality, air 1973 sc 1185, while considering the effect of section 3 of the aforementioned 1941 act has held as under :'section 3 provides that any railway property vested for purposes of the central government shall be liable to pay tax in aid of the funds of a local authority if the central government by notification declares it to be so liable. ..... in other words if the said law contravenes or is repugnant to any other provisions of the constitution then it has to give way to such provision of the constitution and its continuance in force after the commencement of the constitution is affected to the extent it contravenes or is repugnant to the said provision. .....

Union of India (Uoi) Vs. City Municipal Council, Bellary

Court : Supreme Court of India

Reported in : AIR1978SC1803; (1979)2SCC1; [1979]1SCR573; 1978(10)LC732(SC)

..... the railways (local authorities taxation) act, 1941 continued in force as an ..... the 18th june, 1946 a fresh notification under section 3 of the 1941 act was issued by the same government declaring that the administration of the madras and southern mahratta railway shall be liable to pay in aid of the funds of the local authorities specified in column 1 of the schedule annexed to the notification ..... the act of 1941 creating the liability of the railways to taxation by local authorities was passed by the then central legislature which was ..... suit, however, was resisted on the ground that the government owned railway property was not liable to pay any tax of the local authority in view of the constitutional bar created by clause (1) of article 285 and it is not saved by clause (2) thereof. ..... railways (local authorities taxation) act, 1941 ..... clause (1) it lies within the power of the parliament to make a law withdrawing the exemption of the imposition of the tax on the property of the union, so in the case of clause (2) it is open to the parliament to enact a law and finish the right of the local authority within a state to claim any tax on any property of the union, a right it derived under clause (2). ..... the said law contravenes of is repugnant to any other provision of the constitution then it has to give way to such provision of the constitution and its continuance in force after the commencement of the constitution is affected to the extent it contravenes or is repugnant to the said provision. .....

Union of India (Uoi) Owner of the Eastern Railway Vs. the Commissioner ...

Court : Supreme Court of India

Reported in : AIR1973SC1185; (1973)1SCC676; [1973]3SCR541; 1973(5)LC621(SC)

..... the high court held that the railways local authorities taxation) act, 1941 referred to as the 1941 act was a federal law and section 4 of the 1941 act thereof rendered the buildings liable to taxation. ..... it is an admitted feature in these appeals that there was no notification under section 3 of the 1941 act declaring the railway properties to be liable to pay any tax in aid of the funds of any local authority.13. ..... section 3 of the 1941 act stated that a railway administration shall be liable to pay any tax in aid of the funds of any local authority if the central government by notification in the official gazette declares it to be so liable. ..... section 3 provides that any railway property vested for purposes of the central government shall be liable to pay tax in aid of the funds of a local authority if the central government by notification declares it to be so liable. ..... 225 dated 24 august, 1911 declared that the administration of east india railway shall be liable to pay in aid of the funds of the local authorities set out in the schedule thereto annexed, the taxes specified in the second column thereof. ..... section 4 of the 1941 act did not provide for payment of taxes in respect of railway property. ..... 368 and held that the ruling in that decision did not apply to the facts in the present appeals by reason of section 4 of the 1941 act rendering the properties liable to, tax. .....

Union of India (Uoi) Through General Manager, E.i. Rly. Vs. Municipal ...

Court : Allahabad

Reported in : AIR1957All452

..... section 4 of the railway (local authorities' taxation) act, 1941, clearly indicates that the notification made under clause (1) of section 135, railways act, 1890, shall continue to be operative until it is varied or revoked by a subsequent notification.no such revocation has been pointed out or brought to our notice. ..... n, misra, under section 131(2), railways act, read with section 3(2) of the railways (local authorities taxation) act (xxv of 1941) and a notification dated 11-1-1944.dr. l.n. ..... reliance has been placed on the railways (local authorities' taxation) act (25 of 1941). ..... section 3(1) of this act is as follows :''in respect of property vested in his majesty for the purposes of the central government, being property of a railway, a railway administration shall be liable to pay any tax in aid of the funds of any local authority, if the central government by notification in the official gazette, declares it to be so liable. ..... 'annual value', as defined by section 140 (1) (a) of the act of 1916 means,--'(a) in the case of railway stations, hotels, colleges, schools, hospitals, factories and other such buildings a proportion not exceeding five per centum to be fixed by rule made in this behalf of the sum-obtained by adding the estimated present cost of erecting the building to the estimated value of the land appurtenant thereto'.there was a specific provision in the old act for allowing depreciation while assessing the annual, value .....

Lucknow Nagar Nigam Vs. Kohli Brothers Colour Lab Pvt Ltd

Court : Supreme Court of India

..... in city municipal council, question arose whether the railway (local authorities taxation) act, 1941 which created a liability on the railways to taxation by local authorities was contrary to article 285 (1) of the constitution. ..... while holding so, this court observed that on a conjoint reading of sections 6, 8 and 18 of the act, the enemy subject is not divested of his right, title and interest of the property which vest in the custodian is limited to the extent of possession, management and control over the property temporarily. ..... 4.2 it is pertinent to note that respondent no.2, office of the custodian of enemy property for india (for short the civil appeal @ slp (c) no.17402 of 2017 page 3 of 143 custodian ), under the ministry of commerce, government of india, issued a certificate on 03.10.2002, stating that the subject property bearing premises no.53-54, lawrie building hazaratganj, lucknow, is enemy ..... deprivation of property may take place in various ways, but where there is only control of property short of deprivation would not entail payment of compensation vide indian handicrafts emporium vs. ..... however, deprivation of property is to be distinguished from restriction of the rights following from ownership, which falls short of dispossession of the owner from those rights. .....

Shahdara (Delhi) Saharanpur Light Railway Co. Ltd. Vs. the Municipal B ...

Court : Supreme Court of India

Reported in : AIR1967SC1747; [1967]3SCR243

..... only other act to be referred to is the railways (local authorities' taxation) act, 1941 (act xxv of 1941), which was an act to regulate the extent to which railway property shall be liable to taxation imposed by an authority. ..... section 3(4) defines 'railways' and is as follows : ' 'railway' means a railway, or any portion of a railway, for the public carriage of passengers, animals or goods, and includes - (a) all land within the fences or other boundary-marks indicating the limits of the land appurtenant to a railway; (b) all lines of rails, sidings or branches worked over for the purposes of, or in connection with, a railway; (c) all stations, offices, warehouses, wharves, workshops, manufactories, fixed plant and machinery and other works constructed for the purposes of, or in connection with, a railway; and (d) all ferries, ships, ..... : 'it seems to me that if it is a railway in fact, not differing from other railways in any material particular, it is nonetheless a railways because the promoters in their special act chose to call it a 'tramroad' - a very convenient term to use for the title of their act and the name under which they sought incorporation. ..... in this appeal, by special leave, the short question, that arises for consideration, is as to whether the appellant railway is entitled to claim exemption from payment of terminal tax, under item 2, of schedule b, of the rules framed by the municipal board of ..... the short facts, leading to this appeal, may now be briefly set .....

Corporation of Calcutta Vs. Director of Rationing and Distribution

Court : Kolkata

Reported in : AIR1955Cal282,1955CriLJ792

..... section 3, railways (local authorities taxation) act, 25 of 1941 really reproduces the provisions of section 135(1) and (2), railways act, in the case of the property vested in the central government, being the property of a railway and lays down the qualifications of the person to be appointed for determining the sum to be paid by the railway- administration.it seems pretty clear from these acts that the indian legislature acted on the assumption that the crown would be bound unless excluded either expressly or by implication oftener than on the assumption that the crown would not be bound ..... section 46 empowers the governor general to declare and limit from time to time the extent of the authority of the lieutenant governor of bengal and section 48 confers on the lieutenant governors in council to make laws for the peace and good government of their provinces in the same way and subject to the same limitations as the governors in council of madras and bombay. ..... the learned magistrate without going into the merits of the case acquitted the opposite party on the short preliminary ground that he was not liable for licence fees and for this view, he relied on the decision of this court in the case of -- 'the corporation of calcutta v. ..... the short point for decision in this case is thus whether the opposite party or rather the government of west bengal which he represents is liable for licence fees.2. .....