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By sclaw
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Gujarat Municipalities Act, 1963 — Gujarat Municipalities (Conduct of Elections) Rules, 1994 — Rule 7A(1) — Election affidavit — Non-disclosure of immovable property — Construction of Rule requiring disclosure of assets of “myself, my spouse and dependents” — Held, the comma after “myself” is a mere listing comma and does not create any distinction or exclusion — the word “of” governs all three categories collectively — a candidate is required to disclose immovable property held by the candidate, the spouse, and dependents, including property held solely by the spouse — The appellant’s failure to disclose property standing solely in her husband’s name accordingly amounted to non-disclosure in breach of the Rule.
Jul 5, 2026
sclaw
Maharashtra Industrial Development Act, 1961 — Section 17 — Maharashtra Municipal Corporations Act, 1949 (MMC Act) — Sections 127, 128A — Maharashtra Regional Town Planning Act, 1966 (MRTP Act) — First Schedule, Clause 7(1) — Imposition of tax and fee — Distinction — The Maharashtra Industrial Development Corporation (MIDC) is empowered to levy fees or service charges for amenities provided, but not to impose taxes — The Navi Mumbai Municipal Corporation (NMMC) has the power to impose property tax, which includes various components like water tax, sewerage tax, general tax, etc — Fee or service charges levied by MIDC are not taxes as there is a quid pro quo for services rendered, whereas taxes are compulsory exactions for public revenue without reference to specific benefits.
May 31, 2026
sclaw
