Judgment Search Results Home > Cases Phrase: the madras irrigation levy of betterment contribution act 1955 Page 1 of about 40 results (0.165 seconds)

His Holiness Sri La Sri Ambalavana Pandara Sannadhi Avergal, Adheenaka ...

Court : Chennai

Reported in : (1971)2MLJ339

..... this writ petition challenges the levy of betterment contribution under the madras irrigation (levy of betterment contribution) act, 1955 (madras act iii of 1955). ..... under the circumstances, the order of the authorised officer levying betterment contribution in respect of the petitioner's lands pursuant to the statutory provisions referred to by me cannot be sustained.the writ petition is therefore allowed and the order of the authorised officer confirmed as it is by the appellate authority (district collector) demanding betterment contribution from the petitioner in respect of the lands covered by the writ petition is quashed. ..... apart from this failure of the authorised officer, which failure is reflected in the order of the appellate authority also, i am of the opinion that the reason given by the authorised officer, as well as the appellate authority for upholding the levy of betterment contribution in the particular case cannot be sustained. ..... it can therefore be seen that there is significant benefit to the ayacut lands under the upper anicuts consequent on the construction of manimuthar reservoir project and the levy of betterment contribution for the lands under the two upper anicuts are quite justifiable. .....

Dantuluri Ram Raju and ors. Vs. State of Andhra Pradesh and anr.

Court : Supreme Court of India

Reported in : AIR1972SC828; (1972)1SCC421; [1972]2SCR900

..... according to section 13, the provisions of the andhra pradesh irrigation (levy of betterment contribution and advance betterment contribution) act, 1955 in so far as they relate to drainage work, shall not apply to any drainage scheme under the act. ..... under sub-section (1) of section 3 of the act :'in exercise of the powers conferred by sub-section (1) of section 3 of the andhra pradesh (krishna and godavari delta area) drainage cess act, 1968 (andhra pradesh act 11 of 1968), the governor of andhra pradesh hereby specifies in column (3) of the table below in respect of the division mentioned in column (2) thereof, the rate of tax per acre per annum that shall be levied and collected by the government for the first year commencing on the 20th december, 1968 (date of commencement of the act) as drainage cess on every land ..... in the delta area comprised within the said division :-table sl. .....

Yodla Kortireddy and ors. Vs. State of Andhra Pradesh and ors.

Court : Andhra Pradesh

Reported in : AIR1983AP170

..... the statement of objects and reasons discloses that the special land tax act was enacted as it was found that the andhra pradesh irrigation (levy of betterment contribution and advance betterment contribution) act, 1955 could not be implemented effectively in view of the fact that the procedure laid down therein for determination of betterment contribution has proved ..... provides that from the commencement of this act, the government shall be entitled to levy and collect in respect of every land the owner of which in their opinion is benefited or is capable of being benefited by any irrigation work, the costs of which exceeds in the case of scheduled areas thirty lakhs of rupees and in other cases twenty five lakhs or rupees a special land tax in the fasli year in which the notification under s ..... provides that the district collector shall specify from time to time by notification for the purpose of this act, the irrigation works and the lands under the commands of th ayacut thereof lying within his jurisdiction and where any of the said irrigation works and the lands under the commandable ayacut lies in more than one district such notification shall be issued by the borad of ..... the learned judge also took the view that in the instant case the legislature to sum up the discussion under act xxxv of 1976 levy of special land tax is left to the opinion of the state government therefore without reference to the orders of the state government, the tax cannot be imposed by mere publication .....

State of Tamil Nadu Vs. State of Kerala and anr.

Court : Supreme Court of India

..... 2003 act was enacted to consolidate and amend the laws relating to construction of irrigation works, conservation and distribution of water for the purpose of irrigation and levy of betterment, contribution and water cess on lands benefited by irrigation works in the state of kerala and to provide for involvement of farmers in water utilisation system and for matters connected therewith or incidental thereto. ..... , operate, maintain and regulate the waters of the new dam, an independent committee / board, to be chaired by a representative of the union of india, with representatives of the sok and the sotn as its members, is put in place; 2(c) that the terms of rent/levies etc payable by the sotn to the sok are settled and the power generation rights of the two states are settled beforehand; 2(d) that before construction of the new dam and till its commissioning, the existing dam will be strengthened by the measures suggested by the cwc, including dam safety ..... this led to the filing of number of writ petitions in the kerala high court as well as in the madras high court sometime in 1998 on the issue for and against raising of water level in the mullaperiyar reservoir and the safety of the dam. ..... state of uttar pradesh; [(1955) 1 scr415: air1954sc447 [7].363. .....

Madura Municipality Represented by the Municipal Commissioner Vs. P.M. ...

Court : Chennai

Reported in : AIR1954Mad454

..... sections 24, 26 and 27 of the madras town planning act, 1920, as well as rule 58-a and rule 65 framed under section 44 of the act.section 23 empowers the municipal council to levy betterment contribution where by the making of any town planning scheme the value of the property has increased or is likely to increase, and such a claim has to be made within the time limited by the scheme not being less than three months after the date of publication of a notification of the government sanctioning the scheme under section 14; and the betterment contribution shall be recovered from the owner of the property annually for ..... 100/5 measuring 0.82 acres belonging to the plaintiff are mamool wet lands, irrigated by the ayan madakulam tank, and situated outside the municipal limits of the mathurai municipality. ..... 32/1 on the ground that it is not liable to any land tax and that the new assessment is wholly illegal and 'ultra vires' of the powers of the municipality; that the land is nanja land cultivating paddy and irrigated with government water from madakulam tank, that the value fixed at rs. ..... these lands are also surrounded by irrigation channels and paddy fields on all sides. .....

P. Bhuvaneswaraiah and ors. Vs. State of Mysore and ors.

Court : Karnataka

Reported in : AIR1965Kant170; AIR1965Mys170; (1964)2MysLJ470

..... (61) in exercise of the powers conferred by the government of india act, 1919 and the devolution rules made by the governor-general, the concerned provincial governments enacted:(a) the bombay municipal boroughs act, 1925, which is in operation in the bombay area of the new mysore state; (b) the madras district municipalities act, 1920, which is in operation in the madras area of the new state of mysore; (c) the coorg municipal regulation, 1907, in operation in the coorg area. ..... all the states have betterment levy acts on their statute books for the recovery of a part of the increased value of lands due to irrigation facilities. ..... in fact the power of taxation may be defined as ' the power inherent in the sovereign state to recover a contribution of money or other property, in accordance with some reasonable rule or apportionment, from the property or occupation within its jurisdiction for the purpose of defraying the public expenses'. ..... (33) the basis of taxation adopted in the 'act' has a close resemblance to the basis adopted in the travancore-cochin land tax act (15 of 1955, are amended by act 10 of 1957). ..... 15 of 1955) satisfied this court that the said act imposed unreasonable restrictions on the fundamental rights of the citizens, conferred unbridled power on the appropriate authorities, introduced unconstitutional discrimination and in consequence, amounted to a colorable exercise of legislative power. .....

L. Justine and anr. Vs. the Registrar of Coop. Societies and Two ors.

Court : Chennai

Reported in : (2003)ILLJ284Mad; 2002(4)CTC385

..... under the madras cooperative societies rules, 1963, framed under the act of 1961, the bye-laws required to contain, among other things, (i) the age at the entry in service and for retirement on superannuation; (ii) the minimum educational and other qualifications for the several categories of employees, (iii) the method of recruitment of candidates.... ..... there is enormous contribution made by the government for the establishment and growth of the cooperative societies, be it the grant of money or counter guarantee for the payment of money raised by way of loans from the financial institutions like banks, including the reserve bank of india. ..... there are several classes and categories of societies like farming societies, dairy societies, fishery societies, housing societies, industrial societies, labour contract societies, irrigation societies, oil seeds growers' societies, cooperative unions, cooperative training institutes, consumer societies etc. ..... the act vests the registrar of cooperative societies with the power to issue directions from time to time for better governance of the cooperative societies and over all, the government has got the supervisory powers and is entitled to issue directions. ..... there is a power to levy surcharge and take appropriate action to realise the money in case of dereliction of duties either by the elected personnel or the officer-in-charge. ..... cooperative societies act, 1955. .....

Mohd. Hanif Quareshi and ors. Vs. the State of Bihar

Court : Supreme Court of India

Reported in : AIR1958SC731; [1959]1SCR629

..... 58 of 1956, 83 of 1956 and 84 of 1956 challenge the validity of the bihar preservation and improvement of animals act, 1955 (bihar ii of 1956), hereinafter referred to as the bihar act. ..... on the contrary, it hurts the best interests of the nation in that the useless cattle deprive the useful ones of a good part of the cattle food, deteriorate the breed and eventually affect the production of milk and breeding bulls and working bullocks, besides involving an enormous expense which could be better utilised for more national needs. 55. ..... 63,00,00,000 per year as the contribution of the dung of these animals to the national income. ..... if, however, account is taken of the other purposes for which bullocks may be used, namely, for carting or as pack animals or for working oil crushers or drawing water from the wells for irrigation purposes, the total available animal power will fall short of the requirements. ..... in the state of madras v. v. g. ..... under section 7 the state government may levy such charges or fees, as may be prescribed for keeping uneconomic cows in the institutions. ..... as this court has said in the state of madras v. .....

The Hingir-rampur Coal Co. Ltd. and ors. Vs. the State of Orissa and o ...

Court : Supreme Court of India

Reported in : AIR1961SC459; [1961]2SCR537

..... the learned judge examined the scheme of the act and observed that 'the material fact which negatives the theory of fees in the present case is that the money raised by the levy of the contribution is not earmarked or specified for defraying the expense the government has to incur in performing the services. ..... amenities, like communications, water-supply and electricity for the better development of any area in the state wherein any mine is situated or to provide for the welfare of residents or workers in any such area within which persons employed in a mine or a group of mines reside or work, to constitute such an area to be a mining area of the purposes of the act, to define the limits of the area, to include within such area any local area contiguous to the same and defined in the notification and to exclude from such area any ..... in that case the question was whether the tax authorised by the madras general sales tax act, 1939, was a tax on the sale of goods or was a duty of excise, and the privy council held it was the former and not the latter. ..... in pursuance of the rule-making power conferred on it by the impugned act respondent 1 has purported to make rules called the orissa mining areas development act rules, 1955; these rules have been duly notified in the state gazette on january 25, 1955. 4. .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... tea, it is also not concerned with the productivequalities of the land and(c) the levy is not based on the land as a unit.it must be noticed that the definition of coal bearing land or the teaestate and/or tea is the same in both the state acts and the central acts.the impugned levy is entirely dependent upon the production of mineralextracted or production of tea leaves which vary from mine to mine orgarden to garden or location to location and from year to year.in the case of coal, the levy varies with the production of mineralwithout any bearing on the surface land as ..... is taken to be a unit and green tea leaves are takenas the measure of tax on land comprising the tea estate, as contended, thelevy of cess can never be uniform and will have no nexus with the land asthe land used for factory, workshop and the houses for persons employed inthe tea estate have no contribution to the production of tea leaves whichhave nexus only with the land where tea plants are grown and which producegreen ..... easementbecomes absolute and indefeasible.a person who holds land for agricultural purpose may, therefore,subject to any reasonable restriction that may be made by the state mayhave the right to use water for irrigational purposes and for the saidpurpose he may also excavate a tank, but under no circumstances, he can bepermitted to restrict flow of water to the neighbouring lands or dischargethe effluents in such a manner so as to affect the right of his neighbourto use water for his own .....