Judgment Search Results Home > Cases Phrase: the madras irrigation levy of betterment contribution act 1955 Sorted by: recent Page 1 of about 40 results (0.102 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. .....

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 .....

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. .....

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. .....

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. .....

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. .....

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. .....

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

..... 193 no law enacted by parliament which was contrary to the state power to levy the tax and in effect the cess under sections 78 and 79 of the madras act was a tax on lands within entry 49 - list ..... and was deemed always to have been incorporated by the tamil nadu panchayats (amendment and miscellaneous provisions) act, 1964 (amending act) which provided as under: explanation- in this section and in section 116, land revenue means public revenue due on land and includes water cess payable to the government for water supplied or used for the irrigation of land, royalty, lease amount or other sum payable to the government in respect of land civil appeal nos. ..... ambedkar in his treatise on the evolution of provincial finances in colonial india observed that the cornerstone of the financial relationship between the federal and state governments was characterized by separation of sources and contributions from the yield.63 any dilution in the taxing powers of the state 62 khazan chand v ..... the statute further provided that the proceeds of the cess recovered shall be utilized to meet the expenditure for providing amenities such as communications, water supply and electricity for the better development of the mining areas and improve the welfare of labour and persons residing or working in the ..... of the rule-making power conferred on it by the impugned act, respondent no.1 purported to make the rules called the orissa mining areas development act rules, 1955 (hereinafter referred to as, 1955 rules .....

C.i.t.,delhi Vs. Bharti Hexacom Ltd.

Court : Supreme Court of India

..... that the assessee s factory and contribution act of good contribution towards oil mills pvt. ..... before was classified as falling under the third category and it was held that the question, whether, the payment is capital or revenue has to be considered in relation to the facts of each case and the true nature of the payment has to be ascertained from the documents and all the surrounding circumstances with the important features to consider being the nature of the original obligation, the period of time during which 76 the payments are to continue, whether or not they are expressed in the form of instalments of some capital sum and ..... , this court affirmed the decision of the madras high court, wherein royalty payable was apportioned and 25% thereof was treated as capital payment or expenditure on the ground that the right to manufacture certain goods exclusively in india should be taken as an independent right secured by the assessee from the foreign company and this right was of enduring nature. ..... the issue depended upon several factors including whether the assessee had set up an entirely new business, or whether the technical knowhow was for the betterment of the product which was already being produced; whether it was a part and parcel of the existing business or a new business?. ..... thereafter, the year for purpose of levy of licence fee shall be the financial year i.e. ..... cit, west bengal, (1955) 27 itr34( assam bengal cement co. .....

Assocn. Of Vasanth Appts. Owners Vs. V. Gopinanth And Ors.

Court : Supreme Court of India

..... because on the making of a town planning scheme the value of the plot rises and a part of the benefit which arises out of a unearned rise in prices is 52 (1986) 1 scc58153 (1973) 4 scc225146 directed to be contributed towards financing of the scheme which enables the residents in that area to more amenities, better facilities ..... presented as follows: - (i) section 9c, chapter ii-a of the tamil nadu town and country planning (amendment) act, 1973 (tamil nadu act no.22 of 1974) prescribed that the madras metropolitan development authority shall carry out a survey of madras metropolitan area and prepare a master plan as referred ..... . (5) nothing in clause (2) shall affect (a) the provisions of any existing law other than a law to which the provisions of clause (6) apply, or (b) the provisions of any law which the state may hereafter make (i) for the purpose of imposing or levying any tax or penalty, or (ii) for the promotion of public health or the prevention of danger to life or property, or (iii) in pursuance of any agreement entered into between the government of the dominion of india or the government of india and the government of any other country, or otherwise, with respect ..... upon elaborate consideration of the provisions of the act, and it will be profitable, if we advert to paragraph-22, wherein, the court, after referring to the provisions of article 47 (2013) 14 scc19548 1995 supp (1) scc59649 (1969) 1 scc509142 31, as amended by the fourth amendment in the year 1955, proceeded to .....