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…
MUNICIPAL BOARD OF ABU ROADversusJAISHIV & ORS. ETC.
1987 INSC 29127 October 1987Appeal(s) allowed
The State Government of Rajasthan, under section 104 of the Rajasthan Municipalities Act, 1959, issued notifications revising octroi rates for cloth in the Abu Road municipality (1964) and later for all cloth in Sujangarh municipality (1976). Both were challenged on the ground of discrimination and violation of Article…
RAMESH MEHTAversusSANWAL CHAND SINGHVI AND ORS.
2004 INSC 28820 April 2004Dismissed
The case concerned a no‑confidence motion against the Chairman of the Sanchar Municipal Board, which had 20 elected members, 2 nominated members and one ex‑officio MLA, totalling 23 members. The motion was declared passed by the Sub‑Divisional Officer because the required two‑thirds majority was calculated on the basis…
GANGA RETREAT AND TOWERS LTD. AND ANR.versusSTATE OF RAJASTHAN AND ORS.
2003 INSC 74119 December 2003Dismissed
The appellants, Ganga Retreat and Towers Ltd., bought a prime property at a public auction on the basis that it was free‑hold, ceiling‑free and had a Floor Area Ratio (FAR) of 2.0. After paying the full consideration, they obtained possession and applied for building‑plan approval, but the municipal bye‑laws were amend…
DR. (MRS.) CHANCHAL GOYALversusSTATE OF RAJASTHAN
2003 INSC 10218 February 2003Dismissed
Dr. (Mrs.) Chanchal Goyal was appointed as a Lady Doctor in the Municipal Council of Ganganagar, Rajasthan, on a temporary basis for six months or until a regular incumbent selected by the Rajasthan Public Service Commission (PSC) joined. Her service was repeatedly extended for about fourteen years without obtaining th…
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…
MUNICIPAL COUNCIL, JODHPURversusPAREKH AUTOMOBILES LTD. AND ORS.
1989 INSC 3347 November 1989Dismissed
Parekh Automobiles Ltd. (respondent No.1) obtained petroleum products from Indian Oil Corporation (respondent No.2) at a depot inside Jodhpur municipal limits, which were then re‑exported to the dealer's outlet at Dangiawas outside the limits. The Jodhpur Municipal Council claimed octroi was payable because the goods e…
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…
MUNICIPALCOUNCIL, KOTA, RAJASTHANversusTHE DELHI CLOTH AND GENERAL MILLS CO. LTD.
2001 INSC 1322 March 2001Appeal(s) allowed
The Municipal Council of Kota levied a "dharmada" tax on goods entering its limits under a 1968 notification issued pursuant to Section 104(2) of the Rajasthan Municipalities Act, 1959. Delhi Cloth & General Mills Co. sought an injunction restraining the levy, arguing that dharmada was not an octroi and thus unauthoriz…