Gujarat Municipalities Act, 1963

The Supreme Court examined challenges by Morvi and Junagadh Municipalities to the Gujarat Municipalities Rules governing consolidated property tax. Taxpayers had contested Rule 5, which allowed the actual rent received to be used as the annual letting value, alleging it was ultra vires Section 99(1)(i) read with Sectio…

The State of Gujarat issued notifications under Section 16 of the Gujarat Industrial Development Act, 1962 declaring the Kaloi Industrial Area a notified area under the Gujarat Municipalities Act and simultaneously excluded it from Saij Gram Panchayat under the Gujarat Panchayat Act, 1961, along with a resolution alloc…

The Supreme Court heard two civil appeals and a writ petition concerning the Gujarat Provincial Municipal Corporation Act, 1949 and related rules on ward delimitation and reservation. The petitioners challenged the constitutionality of sections 5(3)(iii)(a) and 29A of the Act, Rules 4 and 5 of the 1994 Bombay Municipal…

J.N. Ganatra, an overseer with Morvi Municipality, was dismissed by a resolution dated 1 December 1970 without the procedure prescribed in Rule 35 of the Morvi City Municipal Officers and Servants Conduct, Discipline, Dismissal, Penalty and Appeal Rules, 1960. He filed a civil suit challenging the dismissal; the trial …

The Supreme Court examined whether Gujarat's municipal tax provisions could levy a tax on mobile telephone towers. The petitioners (Ahmedabad Municipal Corporation) argued that mobile towers are not "land or building" under Entry 49 of List II of the Seventh Schedule, rendering the tax ultra‑violet. The Court interpret…

B.P. Patel, elected President of Anand Municipality, was arrested and placed in judicial custody for alleged offences under the IPC, Arms Act and Bombay Police Act. The Director of Municipalities suspended him under Section 40 of the Gujarat Municipalities Act, 1963, which provides for suspension if a municipal officer…

The Supreme Court examined a municipal election in Anand where two independent councillors were arrested minutes before the election of the President, preventing them from voting. The presiding officer, aware of the arrests, proceeded with the election, resulting in a tie and a draw of lots that declared the appellant …

The appellant, Dharangadhra Chemicals, challenged the levy of octroi duty at an enhanced rate imposed by Dharangadhra Municipality under its Octroi Rules and Bye‑laws of 1965. The dispute centered on whether the municipal rules could be brought into force without a statutory exemption from the Saurashtra Terminal Tax a…