Court : Supreme Court of India
Reported in : AIR1971SC1696; (1971)2SCC489; [1971]SuppSCR761
..... item 46 of the provincial legislative list was amended in 1940 to read:taxes on professions, trades, callings and employments, subject, however, to the provisions of section 142-a of this act.the said section which also came into force under the same amending act ran as follows:-142-a. ..... the main plank of the argument on behalf of the petitioners was that the central act lxi of 1949 was beyond the legislative competence of the federal legislature, but even assuming the said act was within the competence of the legislature as a result of the amendment of section 108 of the u.p. ..... we cannot accept the argument that validation of the imposition of a tax by the professions tax limitation (validation and amendment) act 1949 with retrospective effect was not possible. ..... by way of taxes on professions, trades, callings and employments shall not exceed two hundred and fifty rupees per annum:provided that if in the financial year immediately preceding the commencement of this constitution there was in force in the case of any state or any such municipality, board or authority a tax on professions, trades, callings or employments the rate, or the maximum rate, of which exceeded two hundred and fifty rupees per annum, such tax may continue to be levied until provision ..... 1461:while a law prohibiting transfers (the subject matter of the appeal before the privy council in punjab province v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC1061a
..... is an appeal from a judgment of a bench of five judges of the high court of punjab and haryana holding by a majority of four to one that section 24 of the finance act of 1969 amending the definition of 'net wealth' in the wealth-tax act (no. ..... to undo the effect of that decision the gujarat legislature passed the gujarat imposition of taxes by municipalities (validation) act 1963 seeking to validate the imposition of the tax as well as to avoid any future interpretation of the act on the lines on which rule 350-a ..... at the same time section 99 was enacted in the gujarat municipalities act to provide for the levy of a tax on lands and buildings 'to be based on the annual letting value or the capital value or the percentage of the capital value of the buildings or lands ..... it provided that before imposing a tax a municipality shall, by a resolution passed at a general meeting, specify among other things (iii) in the case of a rate on buildings or lands or both, the basis for each class of the valuation on which such rate is to be imposed; and the explanation added that in the case of lands the basis of valuation may be either capital or annual ..... is with that view alone that, in the case of lands, the municipal corporation of ahmedabad has chosen to adopt the basis of the capital value of the open lands to determine the rate of tax that should be levied on them.the learned judge went on to consider in what manner central legislature could levy a tax on the capital value of the assets. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33
..... is an appeal from a judgment of a bench of five judges of the high court of punjab and haryana holding by a majority of four to one that section 24 of the finance act of 1969 amending the definition of 'net wealth' in the wealth-tax act (no. ..... to undo the effect of that decision the gujarat legislature passed the gujarat imposition of taxes by municipalities (validation) act 1963 seeking to validate the imposition of the tax as well as to avoid any future interpretation of the act on the lines on which rule 350-a ..... at the same time section 99 was enacted in the gujarat municipalities act to provide for the levy of a tax on lands and buildings 'to be based on the annual letting value or the capital value or the percentage of the capital value of the buildings or lands ..... it provided that before imposing a tax a municipality shall, by a resolution passed at a general meeting, specify among other things (iii) in the case of a rate on buildings or lands or both, the basis for each class of the valuation on which such rate is to be imposed; and the explanation added that in the case of lands the basis of valuation may be either capital or annual ..... is with that view alone that, in the case of lands, the municipal corporation of ahmedabad has chosen to adopt the basis of the capital value of the open lands to determine the rate of tax that should be levied on them.the learned judge went on to consider in what manner central legislature could levy a tax on the capital value of the assets. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC182; (1972)1SCC165; [1972]2SCR386
..... to the power under which action was taken by the government would not per se vitiate that action if it could be justified under some other power under which the government could lawfully do that act: and therefore, even though the notification dated december 28, 1949, by which amendments were made to the indore industrial tax rules, 1927, was purported to be made under rule 17 of those rules, the amendments were valid because the government had power to make the amendments under section 5(1) and (3) of act ..... thereafter on may 4, 1962, it issued the following notice under section 36 of the act.the amritsar improvement trust, amritsar.notice under section 36 of the punjab town improvement act, 1922.notice is hereby given that in ..... section 24 of the act provides :(1) the trust may, for the purpose of development of any locality within the municipal limits contained in its local area, prepare 'a development scheme', and(2) such trust may, if it is of opinion that it is expedient and for the public advantage to promote and control the development of and to provide for the expansion of a municipality in any locality adjacent there to, within the local area of such trust ..... certificates, just one question of law arises for decision and that question is whether the scheme prepared by the amritsar improvement trust under sections 24, 25 and 28 and sanctioned by the government under section 41 of the punjab town improvement act: 1922 (to be hereinafter called the act) is an invalid scheme. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC2027; 1972(0)KLT411(SC); (1972)2SCC492; [1973]1SCR399
..... this is a group of nine writ petitions challenging the vires of the kerala land reforms act, 1963 (act i of 1964) as amended by the kerala land reforms (amendment) act, 1969 (act 35 of 1969) with the object of preventing the state from acquiring lands in the possession of the petitioners in excess of the ceilings imposed there under.2. ..... provided that a person who, on the 16th august, 1968, was in occupation of any land and the homestead thereon, or in occupation of a hut belonging to any other person, and who continued to be in such occupation at the commencement of the kerala land reforms (amendment) act, 1969, shall be deemed to be in occupation of such land and homestead, or hut, as the case may be, with permission as required under this clause.33. ..... however laudable may be the object of the legislature in attempting to settle landless persons on land obtained by the land reforms act, the taking away of such lands in the circumstances mentioned above either from industrial or commercial undertakings or from the owner of house sites within a municipality for distribution among the landless cannot be said to effect agrarian reform. ..... state oi punjab : [1965]1scr82 . .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1972)IILLJ209SC; (1972)2SCC275; [1973]1SCR608
..... i have come to the conclusion that although it has now suited the state government of haryana, as it did the state government of punjab in joginder singh case, to support the classification made by the rules, the punjab government always considered the provincialised teachers and their counterparts in the state cadre as equal and as belonging to the same class. ..... it must be remembered that at this stage joginder singh had filed his writ petition in the punjab high court and these rules were made to obviate one of the objections taken by joginder singh that the decisions contained in the letter, dated january 27, 1960, referred to above were not statutory. ..... though the decision of the supreme court upheld the contention of the punjab government that the two cadres or services were dissimilar, it does not appear that the punjab government implemented the rules any time. ..... having regard to the facts discussed above, i respectfully agree with the view expressed in the minority judgment, that after the district board and municipal board school teachers were taken over by the government of punjab an amalgamated educational service was evolved (p. ..... the pay-scale for the junior teachers in these schools under the district board servants conduct rules, 1926, as amended from time to time in the local board code was rs 47 rs 117. ..... teachers in local bodies schools were governed by the district board rules, 1926 framed under the punjab district boards act, 1883. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC66; (1973)1SCC51; [1973]2SCR166
..... property with a right of residence in the property as junior members of the family and the government cannot, by resorting to the provisions of the act, summarily evict them from the property on the ground that they were in unauthorised occupation of public premises within the meaning of section 3 of the act; (2) that section 10e of the punjab public premises and land (eviction and rent recovery) amendment act, 1969, which barred the jurisdiction of the civil court to entertain a suit for recovery of possession of public premises is constitutionally bad.7. ..... but the punjab legislature amended the act by passing the punjab public premises and land (eviction and rent recovery) amendment act, 1969. ..... on their motion, the appellants were permitted by this court to amend the appeal petition and challenge the validity of the relevant provisions of the amendment act, and the appeal petition was amended accordingly.6. ..... section 2(d) of the act defines 'public premises' as under :public premises means any premises belonging to, or taken on lease or requisitioned by, or on behalf of, the state government, or requisitioned by the competent authority under the punjab requisitioning and acquisition of immovable property act, 1953, and includes any premises belonging to any district board, municipal committee, notified area committee or panchayat.section 3 of the act deals with what is unauthorised occupation of public premises. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1041; (1973)2SCC345
..... in the demand notice for recovery ..... court, namely, that the rules conferred power only on the government to levy and collect octroi and the municipality had no power by means of rules made under clause 4 of the ordinance to impose it; that the enhancement of octroi by 50 per cent from july 1, 1953 was illegal as the rules have not been revised by the government and, if the levy is considered as one imposed under the provisions of the act, the procedure prescribed by the act for levy of octroi had not been followed by the municipality; and that the threat to issue distress warrants ..... l-sg 9-4 (1966) has sanctioned that the bye-law regarding increase in octroi rate at the amended rate will come into force from 1st july, 1953.then the publication went on to recite the resolution passed by the municipality on march 30, 1953. ..... state of punjab : air1962sc745 . .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1973)2CTR(SC)132
..... 67 of the punjab municipal act, 1911, hereinafter refer to as the act, issued a notice to the appellant stating :this is to inform you that your building mentioned at the back of this letter has been completed and is in fact occupied from 1-7-1958 and ought to be assessed to house tax by amending the list for 1959-60 under sec. ..... the majority overruled the argument of the appellant that the municipal committee had no jurisdiction to amend the assessment list after the list was finalised on march 31, 1959.10. ..... 67 was to enable the municipal committee to amended the assessment list at any time one any of the grounds mentioned therein. ..... in so holding the court had to consider the argument based on rule 13 of the 2nd schedule to the bankruptcy act, 1883, which provided that a creditor may amend the valuation and proof 'at any time'. ..... it was contended for the appellant that when once the assessment list was finalized in accordance with the provisions of the act the committee had no jurisdiction to amend it thereafter.11. ..... act, that the committee will consider the question of the amendment of the list and will hear objections in meeting room on 20th day of november, 1950 at 10 a.m.2. ..... - the appellant, punjab national bank limited is the owner of a building bearing municipal no. 5. ..... one september 4, 1959, the new delhi municipal committee, the respondent here, purporting to act under sec. ..... 67 of the municipal act, 1911 and this committee has, vide resolution no. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC674; (1973)1SCC579; [1973]3SCR189
..... on september 4, 1959, the new delhi municipal committee, the respondent here, purporting to act under section 67 of the punjab municipal act, 1911, hereinafter referred to as the act, issued a notice to the appellant stating :this is to inform you that your building mentioned at the back of this letter has been completed and is in fact occupied from 1-7-1958 and ought to be assessed to house tax by amending the list for 1959-60 under section 67 of the municipal act, 1911 and this committee has, vide resolution no. ..... act that the committee will consider the question of the amendment of the list and will hear objections in meeting room on 20th day of november, 1959 at 10.00 a.m.the appellant objected to the amendment of the list and levy of the tax for the period in question but the objection was overruled, and the respondent passed a resolution confirming the proposed assessment on december 21, 1959. ..... in other words, it was not necessary that the assessment list should have been amended before march 31, 1959, in order that the municipal committee may impose house tax on the building for the period from april 1, 1959 to march 31, 1960. ..... the majority over-ruled the argument of the appellant that the municipal committee had no jurisdiction to amend the assessment list after the list was finalised on march 31, 1959.8. ..... we think that the purpose behind section 67 was to enable the municipal committee to amend the assessment list at any time on any of the grounds mentioned therein. .....
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