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 : Delhi
Reported in : ILR1972Delhi475; [1973]32STC113(Delhi)
..... the contention of the learned counsel for the respondent that in the amending act of 1959 (20 of 1959) the only change incorporated was that for the word 'state' words 'union territory' were substituted is not borne out from the perusal of the amending act as substantial changes were made in the act by the amending act. ..... delaine with the contention, their lordships observed at page 129 that when hyderabad amending act iii of 1954 was enacted the assent of the president was duly obtained and that when the assent of the president had been accorded to the amending act, it would be difficult to hold that the president had never assented to the parent act, namely, hyderabad act xxi of 1950. ..... 1 of 1915) empowered the local government to extend to patna the provisions of any section of the bengal municipal act of 1884 'sub- feet to such restrictions and modifications as the local government think fit. ..... the state of punjab and others (with other connected appeals), : [1967]3scr557 , a contention was raised that section 5 of the east punjab general sales tax act, 1948 was still-born and was void on the ground that it conferred essentially legislative power on the provincial government and that act no. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1973P& H1
..... in our view the dismissal of the petitioner is unsustainable even in terms of the amended sub-rule(2) of rule 16.2 of the punjab police rules because of the express immunity which is provided by the provisions of section 12 of the act. ..... acting under rule 3 of the rules regulating the conditions and tenure of municipal employees, the municipal council issued a memorandum to aiyar to show cause why his service should not be terminated on account of his conduct which had led to his conviction. ..... if this is the proper construction of section 12-a of the probation of offenders act, it is clear that the first respondent, the municipal commissioner, had jurisdiction to proceed under rule 3 of the statutory rules and there is no substance in this writ petition. ..... kumaraswami aiyar, the petitioner in that case, (hereinafter called aiyar) was a municipal employee who had been convicted of the offence of cheating under section 420 of indian penal code, but instead of being sentenced to imprisonment was released on entering into a bond in the sum of rs. ..... the commissioner, municipal council, thiruvannamalai, 1957 cri lj 255(mad) a learned single judge of the madras high court was called upon to decide a similar issue. r. .....
Tag this Judgment!Court : Delhi
Reported in : 8(1972)DLT238
..... (9) the legality and competence of a notice issued under section 67(1) or the punjab municipal act of 1911, which provision was similar to section 126 with which i am dealing, came in for consideration before a division bench of this court in new delhi municipal committee ..... time, amend the assessment list:- (a) by inserting therein the name of any person whose name ought to be inserted ; or (b) by inserting therein any land or building previously omitted; or (e) by striking out the name of any person not liable for the payment of property taxes ; or (d) by increasing or reducing for adequate reasons the amount of any rateable value and of the assessment thereupon ; or (e) by making or cancelling any entry exempting any land or building from liability to any property tax ; or (f)by altering the assessment of the land ..... or building which has been erroneously valued cr assessed through fraud, mistake or accident ; or (f) by inserting or altering an entry in respect of any building erected, re-erected altered or added to, after the preparation of the assessment list: provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior ..... section 126 of the act makes it clear that the commissioner can exercise the power of amending the assessment list only after compliance .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1972Raj168; 1972()WLN92
..... tewari that the effect of the amendment of section 9 of the parent act is only to do away with the representatives elected by the municipal council, otherwise in substance the constitution of the trust is the same and there is not any material alteration in the constitution thereof.4. mr. ..... the validity of the ordinance is also questioned on the ground that the assent of the president was not obtained especially when the parent act which stands amended by the ordinance was assented to by the president, it is argued that the rajasthan urban improvement act, 1959, was enacted with the assent of the president, and, therefore, it can be amended by such law which has also received the assent of the president. ..... 5 of list ii of vii schedule of the constitution then there was no necessity to secure the assent of the president, even though the parent act, which stands amended by the impugned ordinance, got the assent of the president, regarding the arbitrary nature of power alleged to have been conferred on the executive of the state government it was argued by mr. ..... state of bihar, air 1950 pat 332; state of punjab v. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1972WLN89
..... in the third place looking at the wordings of sub-clause (xiii) it appears that simultaneously with the amendment of main section 26 of 'the act' in the year 1961, when the words 'and for being' between the words 'being chosen as' and 'a member of a board, were deleted, the wordings of sub-clause (xiii) also needed suitable amendment, because as it is it' refers to a person employed as a paid legal practitioner on behalf of the board or against the board after his election to the board the main section 26 of 'the act' originally stood as follows:26. ..... ram niwas were not that of master and servant, but that of client and counsel only, as the contract between them was professional only; as there is no post of 'an advocate for municipal board, sarwar according to the rajasthan municipal service rules, 1960 or rajasthan municipal subordinate and ministerial service rules, 1963, as shri ram niwas did not get any salary from municipal board, sarwar, but got his 'fee' 'mehantana' only; and as shri ram niwas had ..... in the punjab authority it was held that when two provisions of a statute are in conflict with each other an effort should be made to reconcile than. ..... state of punjab the learned counsel for respondent while drawing my attention to the provision of sub-clauses (viii) and (xiii) of section 26 of 'the act' urged that when the case was covered specifically by sub-clause (xiii) recourse can not be taken to sub-clause (viii) as it was a general provision only. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi535
..... (27) finally, our conclusion is that the chief commissioner was empowered to sanction the advertisement tax which occurs in entry 55 of list ii of the seventh schedule of the constitution and which could be levied under section 61(2) of the punjab municipal act, which provision is a valid piece of legislation and does not suffer from any vice of excessive delegation. ..... state of punjab and others, : [1967]3scr557 the provision which came up for consideration was section 5 of the punjab general sales tax act 46 of 1948 which, before its amendment provided that subject to the provisions of the act, there shall be levied on the taxable turnover every year on a dealer a tax at such rates as the provincial government may, by a notification, direct. ..... the power to sanction the imposition of the tax was exercised by the chief commissioner in 1958 after the commencement of the constitution (seventh amendment) act which came into force on 1st november, 1956. ..... some suggestions were also received from a municipal commissioner for grant of further exemptions from the payment of proposed advertisement tax which were considered by the committee and the amendments were referred to the chief commissioner for approval who by notification dated 1st september, 1958 finally approved the amendments which were noticed by the committee on 30th september, 1958 and the tax was levied with effect from 1st may, 1958 subject to the amendments made by the chief commissioner in april and september, 1958. .....
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!