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Underground sewer Scheme -……..we deem it appropriate for the State Government to consider and approve the sewer Scheme for Yeola Municipal Council.
Bysclaw
Oct 8, 2019By sclaw
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Patna Municipal Corporation Act, 1951 — Sections 146, 423 and 488(1) — The Patna Municipal Corporation imposed a royalty on advertisements, which was later increased — The respondents challenged this imposition, arguing it was a tax without legislative backing — Whether the royalty imposed by the Corporation was a tax and if it was legally enforceable without legislative sanction — The Corporation argued that the royalty was agreed upon by the parties and was not a tax — They contended that the enhancement of the rate was within their rights — The respondents argued that the imposition was a tax, which required legislative sanction, and the Corporation had no authority to levy it — The Division Bench quashed the enhancement, ruling that the Corporation had no power to impose the tax without legislative backing — The Court found that the royalty was not a tax but a fee agreed upon by the parties — It held that the Corporation’s actions were within the scope of the agreement — The Court distinguished between royalty and tax, emphasizing that royalty is based on an agreement, not statutory provision — The Court upheld the imposition of royalty as per the agreement but noted that the enhancement in rates was not challenged effectively — The judgment of the Division Bench was set aside.
Oct 21, 2024
sclaw
Gujarat Provincial Municipal Corporation Act, 1949 — Sections 139 and 140 — Primary responsibility for property taxes on whom to rest —Supreme Court upheld the High Court decision to refund a portion of property tax paid by Respondent No. 2 the Appellant — The dispute concerned tax arrears for a period before Respondent No. 2 acquired ownership of the property on September 3, 2015 — The Court ruled that under the Gujarat Provincial Municipal Corporations Act, 1949, the liability for property tax lies with the owner of the property at the time of assessment — Since Respondent No. 2 became the owner after the arrears had accrued, it was not liable for those taxes — The Court also noted that the previous owner had deposited a significant portion of the disputed tax in ongoing legal proceedings, further supporting the refund to Respondent No — 2. This decision clarifies that property tax liability is tied to ownership and cannot be automatically transferred to new owners for periods prior to their ownership.
Aug 11, 2024
sclaw