Court : Supreme Court of India
Reported in : AIR1995SC3; 1994(4)SCALE390a; (1994)6SCC619
..... it is the contention of the states that they are exempt from the payment of property tax leviable under the provisions of punjab municipal act, 1911, as applicable to delhi by virtue of the exemption granted to the property of a state by article 289(1) of the constitution of india. ..... these civil appeals and special leave petitions are filed by the new delhi municipal committee against the judgment and order of the delhi high court delivered on 14th march, 1975, in civil writ petition no. ..... this, however, does not detract from the plausibility of the contentions advanced before us on behalf of appellant and the intervener, the municipal corporation of delhi. ..... the bill to amend section 20 of the sea customs act, 1878, and section 3 of the central excises and salt act, 1944, 1964-3 s.c.r. ..... new delhi municipal committee, and against other orders of the same high court which follow the aforementioned judgment. ..... the respondents in these various civil appeals and special leave petitions are the states of andhra pradesh, punjab, tripura, madhya pradesh, kerala, rajasthan, orissa, gujarat, jammu & kashmir and west bengal. ..... the contention of the states was upheld by the judgment aforementioned, which was, in the main, founded upon the opinion of this court in re. ..... accordingly, these matters shall be placed before a nine-judge bench which shall decide whether the concerned observations made in the sea customs case require reconsideration. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1994(7)SC608; 1995(1)KLT172(SC); 1994(5)SCALE1; 1995Supp(2)SCC187; [1994]Supp5SCR526
..... 4637/89 and batch since upheld the constitutionality of sections 57a and 57b inserted by the abkari (amendment) act 21 of 1984 in the amendment act into the abkari act i of 1077 (for short 'the act'), the correctness of that judgment is questioned in this appeal. 3. ..... state of punjab : 1966crilj82 , in a prosecution under section 499 read with exception of section 9 of ipc when the accused pleads an exception, its scope was considered and held that under section 105 of the evidence act, if an accused person claims the benefit of exceptions, the burden of proving his plea that his case falls under the exceptions is on the accused but the nature and extent of the onus of proof on the accused is not the same as the nature and extent of the onus placed on the prosecution in a criminal case. ..... speaking for the unanimous supreme court of the united states of america held that a statute seeking to stimulate small municipalities to organise and maintain courts to try persons accused of violation of the prohibition law without a jury to try offenders with no review of decisions except on matters of law and flagrant disregard of the evidence was held constitutional. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1995(50)ECC138; JT1994(7)SC577; 1994(4)SCALE1138; 1995Supp(1)SCC707; [1994]Supp6SCR120; [1995]98STC32(SC)
..... the first and the main submission of the learned counsel for the petitioners in all its facets runs thus: the levy created by sections 2 and 3 of the impugned amendment act is not a tax on lands and buildings within the meaning of entry 49 of list-ii of the seventh schedule to the constitution and is, therefore, beyond the competence of the state legislature; for being a tax on land, the levy must be directly open the land whereas the levy in question is really a tax on production of tea, a subject covered by entry 84 of list ..... 1940 bom 48, property tax was levied @ 10% on the annual letting value of lands and buildings by the bombay finance '(amendment) act, 1939, the levy was impugned as ultra vires the provincial legislature on he ground that it was in truth a, tax on income or on the capital value of assets. ..... the doctrine of pith and substance, it held that the punjab tax is not a tax on income even though the basis of tax is the same as the one adopted by the indian income tax act. ..... the tax can be revised every year, if the municipality so decides. ..... the fact that generally property taxes on buildings and lands are revised every five years by the municipal bodies is a matter of convenience and not a matter of ..... or again it may be the basis of assessment of of rates such as the ordinary municipal rates in england, which are neither taxes on income nor taxes on property, but a personal charge on the occupier. ..... instance, how is the property lax levied on a building in a municipality? .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1995SC2185; JT1995(2)SC379; 1995(1)SCALE826; 1995Supp(2)SCC401; [1995]1SCR535
..... yds) of land was acquired for the public purpose of expansion of municipal town, phagwara under the punjab town improvement act, 1922 by publication of the notification dated 1.8.1975. ..... thirdly, he contended that even otherwise the sale transactions indicated in the award of the land acquisition officer do show that the lands in the neighbourhood have higher market value than the compensation granted by the tribunal for the acquired lands and that, therefore, the appellant also is entitled to the higher compensation at the same rates and for the additional benefits awardable under the land acquisition (amendment) act 68 of 1984.4. ..... : [1991]3scr928 , the claimants would be entitled to the additional benefits of the amendment act to the extent of enhanced solatium and interest but, not to payment of the additional amount under section 23(1-a) of the act.5. ..... it is also to be seen that under the act no right of appeal is provided to the high court, therefore, when the high court is dealing with the matter under article 226, it is settled law that it cannot reappreciate the evidence and come to its own conclusion. ..... it is for the claimants to seek the determination of proper compensation by producing sale deeds and examining the venders or the vendees as to passing of consideration among them, the nearness of the lands sold to the acquired lands, similarly of the lands sold and acquired and also by adduction of other relevant and acceptable evidence. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1995SC226; (1995)97BOMLR234; (1996)1GLR272; JT1995(5)SC378; 1995(2)SCALE657; 1995Supp(2)SCC295; [1995]3SCR234
..... ram ratan kuer , in which the provisions of bihar tenancy amendment act, 1934 were applied to the case, though the amendment had seen the light of the day during the pendency of the appeal before the privy council.12. ..... suraj bhans : [1960]2scr896 , in which though this court was concerned with the interpretation of beneficial statute like east-punjab urban rent restriction act, it was observed at page 903 that where an amendment affects the vested rights, the same would operate prospectively unless it is expressly made retrospective of the same follows as a matter of necessary implication.16. ..... however, an amendment was made by bombay act 33 of 1952 which substituted a new clause (c) deleting that part of earlier clause (c) which made the act inapplicable to an area of two miles within the limits of municipal boroughs named in the clause. ..... in the mean time, the act came into force whose section 88(1)(c) stated that the act would not apply to any area within the limits, inter alia, of the municipal borough of surat and within a distance of two miles of the limit of the borough. ..... sholapur borough municipality : [1966]1scr618 . .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1995(5)SC151; 1995(3)SCALE487; (1995)5SCC159; [1995]Supp1SCR136
..... : air1991sc1654 , interpreting the customary law of punjab and the amendment of the hindu succession act to the pending cases, this court applied the doctrine stare decisis to elongate justice.20. ..... 37 to improve the existing roads and development of the area in old sabzi mandi, karnal, and for that purpose a resolution under section 36 of the punjab improvement trust act, 1922, (for short, 'the act') was passed by the trust and published on september 7, 1993. ..... the provisions of a statute relate to the performance of a public duty and the case is such, that to hold null and void, acts done in neglect of this duty would work serious general inconvenience or injustice to persons, who have no control over those entrusted with the duty, and at the same time, would not promote the main object of the legislature, such provisions are to be held to be directory only, the neglect of them though punishable not affecting the validity of the acts done.in the said case, the list of the ..... the state government or municipal committee, as the case may, shall forthwith appoint a fit person to be a member in his place; with the same rider for default in appointment by the municipal committee on expiry of two months thereafter, the state government would appoint such a member. ..... the municipal committee concerned shall appoint within two months of their being required by the state government to make such appointment and on its committing default, the state government shall appoint the second assessor. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1995(5)SC610; 1995(4)SCALE611; (1995)5SCC251; [1995]Supp2SCR433
..... even before the present article 298 was substituted by the constitution seventh amendment act, 1956, this court had taken the view that the state is entitled to engage itself in all activities necessary for the promotion of the social and economic welfare of the community and that for doing so no specific legislation is necessary except where the state proposes to encroach upon private rights in order to enable it to carry on its business. ..... the authority is unable to discharge the functions and duties imposed on it by or under the provisions of this act; or(b) that the authority has persistently made default in complying with any direction issued by the central government under this act or in the discharge of the functions and duties imposed on it by or under the provisions of this act and as a result of which default the financial position of the authority or the administration of any airport has deteriorated; or(c) that circumstances exist which render it necessary in the public interest so to do,the central government may, by notification in the official gazette, supersede the ..... indeed, it is suggested by sri chatterji, learned counsel appearing for the dum dum municipality that if the properties did never vest in the authority and had always remained the properties of the union of india, there was no occasion for clause (c) to say that the properties owned or controlled by the authority vest in the union for the said limited period. ..... state of punjab : [1955]2scr225 ]. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1996SC1011; 1996(1)CTC301; (1996)3GLR92; JT1996(1)SC57; 1996(1)KLT169(SC); 1996LabIC919; 1996(1)SCALE85; (1996)3SCC545; [1996]1SCR128; 1996(1)LC626(SC)
..... this court had held that for the purpose of entitlement to admission under article 15(4), the identification by the president as a scheduled tribe under article 342(1) subject to the law under article 342(2) as amended by the scheduled caste and scheduled tribes (amendment) act 1976, is conclusive. ..... section 7a of the hindu marriage act introduced an amendment in the state of tamil nadu providing that marriages made between any two hindus in any form solemnised in the presence of relatives, friends or other persons in a simplified form are a valid marriage; and by statutory operation of sub-section (2), such marriages held earlier to the commencement of hindu marriages madras amendment act 1957 are to be regarded as good and valid in law, doing away with any customary practice or usages to be mandatory. ..... by 42nd constitution (amendment) act, secularism and socialism were brought in the preamble of the constitution to realise that in a democracy unless all sections of the society are provided facilities and opportunities to participate in political democracy irrespective of caste, religion, and sex, political democracy would not last long. dr. ..... even local amendments in section 7a to the hindu marriage act, 1956 like in tamil nadu, removed the rigidity of celebrating the marriages in accordance with shastric prescription like kanyadan and saptapadhi being not mandatory, recognised social marriage as valid. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IIAD(SC)313; JT1996(2)SC504; 1996(2)SCALE351; (1996)8SCC324; [1996]2SCR678
..... in view of the rival stand of the parties and on the admitted position that the disputed land was 'shamlat deh' and had formed a part of gram sabha, the question for consideration is whether the said land vested with the municipality by virtue of provisions contained in the punjab municipal act, 1911 and the punjab gram panchayat act, 1952 or it revested with the khewatdars under the punjab village common lands (regulations) act, 1961? ..... under sub-clause (ii-a) of that clause, all rights, title and interest of the panchayat in such land as from the commencement of the punjab village common lands (regulation) amendment act, 1995, shall cease and all such rights, title and interest shall vest in the person or persons in whom they were vested, immediately before the commencement of the shamlat law; (ii) where any land has vested in a panchayat under this act, but such land has been excluded from shamlat deh under ..... sub-clause (ii-a) of clause (g) of section 2, all rights, title and interest of the panchayat in such land, as from the commencement of the punjab village common lands (regulation) amendment act, 1995, shall, cease, and all such rights, title and interest shall on or before the 9th day of july, 1985, revest in the person or persons to whom the land so excluded has been allotted or otherwise transferred by sale or by any other manner whatsoever, subject .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IVAD(SC)293; JT1996(4)SC488; 1996(3)SCALE809; (1996)8SCC432; [1996]Supp1SCR707; 1996(2)LC368(SC); (1996)3UPLBEC1831
..... of section 5 was amended retrospectively by the punjab municipal (haryana amendment and validation) act, 1971, whereby the levy and collection of octroi in the extended area were validated. ..... the factory premises of the appellant were included within the municipal limits of bhiwani by a notification dated 10th of august, 1965, issued under section 5(3) of the punjab municipal act, ..... in accordance with the provisions of the principal act referred to in chapter iv or chapter v, as the case may be, as amended by the uttar pradesh urban local self-government laws (amendment) act, 1987, any assessment, reassessment, levy or collection of any tax, fee or charge referred to in sub-section (1); orfrom claiming refund of any amount paid by him in excess of the amount due from him by way of any tax, fee or charge under the principal act referred to in chapter iv or chapter v, as the case may be, as amended by the uttar pradesh urban local ..... charge, levied, charged or collected or purporting to have been levied, charged or collected before the commencement of the uttar pradesh urban local self-government laws (amendment) act, 1987 and any action taken or thing done before such commencement in relation to the assessment, re-assessment, levy or collection of such tax, fee or charge under the provisions of the principal act referred to in chapter iv or chapter v, as the case may be, and the rules made thereunder shall be deemed to be valid and effective as if such assessment, reassessment, .....
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