The case concerned land originally leased to Louis Club for club purposes, on which a pavilion was constructed and later sub‑let to another club and partially transferred to a Municipal Committee. The landlord filed an ejectment petition alleging non‑payment of rent, unauthorised sub‑letting and …
The Supreme Court examined the method of fixing the rateable value of lands and buildings under Section 63 of the New Delhi Municipal Corporation Act, 1994. The appellant, State Trading Corporation, argued that the High Court erred by relying on Bye‑law 12 of the old Punjab Municipal Act to assess …
The Municipal Committee framed a Town Planning Scheme in 1975 that required part of Sepal Hotel's land for a road. The hotel owner was served notice to demolish the boundary wall, leading to multiple writ petitions and civil suits. The High Court held the scheme final, but the Supreme Court’s …
The Chandigarh Administration issued notifications under Section 4 of the Land Acquisition Act, 1894 to acquire lands in Mani Majra for Scheme Nos.2 and 3, which the petitioners challenged on the ground that the acquisition was not for a "building scheme" under Section 192 of the Punjab Municipal …
The respondents were initially recruited as Mechanics (Auto) in the Auto Workshop of the New Delhi Municipal Council (NDMC) and were paid under the Shiv Shankar Committee pay scale, which applied to the Electrical Wing. They were later promoted to the post of Assistant Engineer (E & M), and NDMC …
The Municipal Corporation, Ludhiana notified a Town Planning Scheme under Section 192(2) of the Punjab Municipal Act, 1911, which incorporated land belonging to the deceased Rajinder Kaur. She objected, and the scheme was modified to reserve 25% of the area, including 3.16 kanals, as open space for …
The New Delhi Municipal Committee (NDMC) assessed property tax on a basement owned by Satish Chand, who argued that the basement was unusable due to water ingress and therefore had no rateable value. Chand filed a civil suit seeking a permanent injunction against the tax demand. NDMC raised a …
The Indian Red Cross Society owned a building in Delhi, part of which it occupied for its charitable offices and the rest it let out on rent. The New Delhi Municipal Council (NDMC) levied property tax on the entire building. The Society claimed exemption under Section 62(1) of the New Delhi …
Baldev Singh Gandhi, an elected municipal councillor, publicly criticised the house‑tax assessment list prepared by the Municipal Council of Jandiala Guru, using pamphlets, loud‑speakers and inviting taxpayers to discuss grievances. The Punjab State Government claimed his actions caused difficulty …
The appellant, Tarlochan Dev Sharma, was the elected President of Rajpura Municipality and was removed under Section 22 of the Punjab Municipal Act, 1911 on the ground of "abuse of his powers" for allegedly withholding payment for a fogging machine. He contended that the machine was defective, that …
The respondent, Bhabhan Singh, was elected President of a municipal council in Samrala, Punjab, but the State Government failed to publish a notification of his election as required by Section 24(2) of the Punjab Municipal Act, 1911. The Principal Secretary also issued a show‑cause notice and later …
The Delhi Golf Club Ltd., a limited company, held a 20‑year temporary lease of government land for operating a golf club, with the lease expressly stating that any continuance beyond the term would also be temporary and that construction required government permission. The New Delhi Municipal …
The Food Corporation of India (FCI) challenged an order by the Municipal Committee of Sangrur, Punjab, that amended the assessment list and increased property tax on its godown. The amendment was effected under Section 67 of the Punjab Municipal Act, 1911, based on a notice that the corporation …
The Bhakra Management Board constructed a series of separate bungalows for its employees in Nangal township. The Notified Area Committee began treating each row of adjoining bungalows as a single "building" for house‑tax purposes, applying a 15% tax rate based on the combined annual rental value. …
The Supreme Court dealt with a public‑interest litigation concerning the allocation of hawker and squatter sites within the New Delhi Municipal Committee (NDMC) area. The Court examined the objections raised by NDMC to the inclusion of 33 sites in the Thareja Committee’s report and whether the …
During President's Rule in Punjab, the President of India issued an order exempting raw cotton, narma and oilseeds from octroi and directing municipal committees to impose an Urban Development Cess on these items. The State of Punjab issued a memo to municipal bodies, the cess was levied and …
The case arose from a Punjab & Haryana High Court decision that the delegation of power to levy property tax to the Chief Administrator of the Union Territory of Chandigarh under the Capital of Punjab (Development and Regulation) Act, 1952 (as amended) exceeded legislative competence and violated …
The respondents, who were the khewatdars of land classified as “Shamlat deh” in village Brahman Majra, claimed that the land reverted to them after the Gram Sabha was abolished, invoking Rule 3 of the Punjab Gram Panchayat Rules, 1965. The Municipal Committee of Sirhind argued that the land had …
Allied Motors Pvt. Ltd. displayed eight neon sign boards showing the names of the commodities it sold. The New Delhi Municipal Committee (NDMC) demanded advertisement tax on these signs. The Delhi High Court Single Judge held the signs were advertisements and dismissed the petition, but the Letters …
The appellants owned a house in Sangrur that was assessed for the 1987‑88 year at a rateable value of Rs 1,50,472.50, calculated on the basis of the actual rent of Rs 12,687 per month received from the State Bank of India, after deductions under s.3(1)(b) of the Punjab Municipal Act, 1911. The …
The Supreme Court examined the validity of Sections 192(1)(c) of the Punjab Municipal Act, 1911 and 203(1)(c) of the Haryana Municipal Act, 1973, which allowed municipal committees to transfer land for town‑planning schemes without payment of compensation or with discretionary compensation. …
The appellant owned a shop with a verandah that formed a continuous passage used by the public in Connaught Circus, New Delhi. The New Delhi Municipal Committee, invoking Section 171(4) of the Punjab Municipal Act, 1911, declared the verandah and similar ones as "public streets" for public safety …
The petitioners, Atlas Cycle Industries Ltd. and another, challenged the levy of octroi on their factories after the Sonepat municipal limits were extended, arguing that Section 5(4) of the Punjab Municipal Act, 1911 (as amended) was unconstitutional for denying them a right of representation and …
The New Delhi Municipal Committee (NDMC) rejected revised building plans of Statesman Ltd. on fire‑safety grounds, particularly the provision of refuge areas and the absence of a pedestrian walk‑way and podium required by zoning plans. The Delhi Urban Art Commission and the Chief Fire Officer …
The petitioners, a group of hawkers, claimed a constitutional right under Article 19(1)(g) to occupy specific spots on Delhi's public pavements for street trading, alleging that the municipal authorities' refusal violated their rights under Articles 19 and 21. The respondents argued that no …
The New Delhi Municipal Committee (NDMC) treated its non‑technical (ministerial) staff as a unified cadre, but granted higher Shiv Shankar Committee (SS) pay scales and ex‑gratia payments only to those posted in its electricity wing, citing the pattern followed by the Delhi Electricity Supply …
Hindustan Gum & Chemicals Ltd. challenged the levy of octroi by the Bhiwani Municipal Committee after its factory was brought within municipal limits by a 1965 notification under the Punjab Municipal Act, 1911. The High Court dismissed the writ petition, relying on Section 5(4) of the Act, but the …
The Supreme Court examined challenges by several property owners against assessments made by the Municipal Corporation of Delhi under the Delhi Municipal Corporation Act, 1957 and the Punjab Municipal Act, 1911. The core issue was how to determine the rateable value of four categories of properties …
Shiela Kaushish, a taxpayer, constructed a warehouse in Delhi and let it out to the American Embassy under several leases, eventually receiving a total rent of Rs.34,797 per month from April 1968. For the assessment years 1969-70 and 1970-71, the Income‑Tax Officer treated the actual rent received …
The State of Punjab, under the Punjab Municipal Act, 1911, notified the inclusion of eight local areas into Sunam Municipality. A stay order was later placed on this notification, preventing the areas from being officially added. Despite the stay, the State, compelled by a statutory deadline, held …
The Lt. Governor of Delhi superseded the New Delhi Municipal Committee under Section 238(1) of the Punjab Municipal Act, alleging incompetence, default and abuse of power. Two non‑official members of the Committee challenged the order, contending that they were not given any opportunity to be heard …
The Azad Rickshaw Pullers Union and other petitioners challenged the Punjab Cycle Rickshaws (Regulation of Rickshaws) Act, 1976, alleging it violated their fundamental rights under Articles 32 and 38 of the Constitution. The Act prohibited owners of cycle rickshaws from obtaining licences unless …
The Supreme Court considered three appeals challenging house‑tax assessments of buildings that were subject to the Delhi Rent Control Act, 1958, but for which no standard rent had been fixed. The revenue argued that the landlord could reasonably expect to receive the contractual rent and that this …
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