Category: Municipal Laws

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.

2024 INSC 784 SUPREME COURT OF INDIA DIVISION BENCH THE PATNA MUNICIPAL CORPORATION AND OTHERS — Appellant Vs. M/S TRIBRO AD BUREAU AND OTHERS — Respondent ( Before : Vikram…

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.

2024 INSC 596 SUPREME COURT OF INDIA DIVISION BENCH RAJKOT MUNICIPAL CORPORATION — Appellant Vs. STATE OF GUJARAT AND OTHERS — Respondent ( Before : Abhay S. Oka and Augustine…

West Bengal Municipal(Building) Rules, 2007 – Rule 50 – Open spaces for building in areas other than municipalities in hill areas – The appellants challenge the High Court of Calcutta’s order regarding a contempt petition related to their residential property construction and its compliance with Rule 50 of Rules, 2007 – The appellants argue that the writ petition was a private matter and should not have been entertained by the High Court – They also claim that municipal authorities are unfairly pressuring them due to the contempt proceedings – The respondent claims that the appellants violated the sanctioned building plan, justifying the High Court’s direction for an enquiry – The Supreme Court allowed the appellants to challenge the enquiry report and show cause notice, ensuring their objections would be considered objectively without prejudice from the contempt or writ proceedings – The court expressed reservations about the High Court’s exercise of writ jurisdiction in a private dispute and suggested the civil court as the appropriate forum for grievances – The appeal was disposed of with the appellants given the liberty to challenge the enquiry report and show cause notice, without cost order.

2024I NSC3 79 SUPREME COURT OF INDIA DIVISION BENCH DR. RANBEER BOSE AND ANOTHER — Appellant Vs. ANITA DAS AND ANOTHER — Respondent ( Before : B.R. Gavai and Sandeep…

Development Control Regulations for Greater Mumbai, 1991 – Regulation 34 – Claim for Additional TDR – Waiting to receive clearance of right over additional Transfer of Development Rights (TDR) in a pending acquisition proceeding does not amount to abandonment of the claim

SUPREME COURT OF INDIA DIVISION BENCH GODREJ AND BOYCE MANUFACTURING COMPANY LIMITED THROUGH ITS CONSTITUTED ATTORNEY AND ANOTHER — Appellant Vs. THE MUNICIPAL CORPORATION OF GREATER MUMBAI AND OTHERS —…

Madhya Pradesh Municipal Corporation Act, 1956 – Section 185 – Arrears of property tax and water tax until the date of confirmation of sale, would qualify as the expenses for “preserving, realising or getting in” the assets of the company and thus, shall have to be paid in priority by Official Liquidator.

SUPREME COURT OF INDIA DIVISION BENCH OFFICIAL LIQUIDATOR — Appellant Vs. UJJAIN NAGAR PALIKA NIGAM AND OTHERS — Respondent ( Before : Dinesh Maheshwari and Aniruddha Bose, JJ. ) Civil…

Uttar Pradesh Urban Planning and Development Act, 1973 – Sections 15(2-A) and 41 – Completion Certificate – the intention of the Act is to levy only those charges/fees provided/mentioned under Section 15(2-A) of the Act, 1973, otherwise the other charges also would have been defined under the Act, 1973. Levy of such other charges can be said to be hit by Article 265 of the Constitution of India

SUPREME COURT OF INDIA DIVISION BENCH MATHURA VRINDAVAN DEVELOPMENT AUTHORITY AND ANOTHER — Appellant RAJESH SHARMA AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…

Delhi Municipal Corporation Act, 1957 – Sections 507(a) – Special provisions as to rural areas – Once there is a notification issued by the competent authority in exercise of power under Section 507(a) which is a special provision in reference to rural areas, such of the rural areas cease to be included therein upon issuance of the notification and shall thereafter include in and form part of the urban areas in terms of the notification.

SUPREME COURT OF INDIA FULL BENCH MOHINDER SINGH(DEAD) THROUGH LRS AND ANOTHER — Appellant Vs. NARAIN SINGH AND OTHERS — Respondent ( Before : Ajay Rastogi, C.T. Ravikumar and Bela…

Gujarat Provincial Municipal Corporations Act, 1949 – Sections 129 and 132 – Exemption from payment of general tax – – correct to hold that provisions from Section 141AA to Section 141F form a complete code when tax has to be computed and paid on the carpet area method, and for such computation, reference cannot be made to the provisions of Sections 129 to 133 which relate to property tax payable on annual rateable value.

SUPREME COURT OF INDIA DIVISION BENCH PARIVAR SEVA SANSTHA — Appellant Vs. AHMEDABAD MUNICIPAL CORPORATION — Respondent ( Before : Sanjiv Khanna and J.K. Maheshwari, JJ. ) Civil Appeal No.…

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