MANISH TRIVEDIversusSTATE OF RAJASTHAN
2013 INSC 72829 October 2013Dismissed
Manish Trivedi, an elected municipal councillor and member of the Banswara Municipal Board, was charged under Sections 7 and 13 of the Prevention of Corruption Act, 1988 for demanding a bribe in connection with a kiosk allotment. He contended that, as an elected official, he was not a "public servant" and thus could no…
THE INCOME TAX OFFICERversusURBAN IMPROVEMENT TRUST
2018 INSC 97112 October 2018Leave Granted & Allowed
The Urban Improvement Trust (UIT) of Kota, created under the Rajasthan Urban Improvement Act, 1959, claimed exemption from income tax under Section 10(20) of the Income Tax Act, 1961, asserting that it qualified as a "local authority" within the meaning of clause (iii) of the explanation – i.e., a Municipal Committee. …
MUNICIPAL CORPORATION RAJASTHANversusSANJEEV SACHDEVA AND OTHERS
2013 INSC 178 January 2013Appeal(s) allowed
The respondents purchased a plot and applied to the Rajasthan Municipal Corporation for conversion of land use from residential to commercial under the Rajasthan Municipalities (Change of Land Use) Rules, 2000. The corporation approved the conversion and issued a demand notice for conversion charges of Rs.5,70,300. The…
THE MAYOR JAIPUR MUNICIPAL CORPORATION & ANR.V. THAKUR SHIV RAJ SINGH & ORS.versusTHAKUR SHIV RAJ SINGH & ORS.
2019 INSC 8585 August 2019Appeal(s) allowed
The respondents, owners of a property purchased in 1959, applied to the Jaipur Municipal Corporation for conversion of land use to construct a commercial‑cum‑residential complex. The corporation demanded conversion charges of Rs 1,01,04,672, which the respondents deposited under protest and later sought to have refunde…