Wednesday 31 August 2022

Important Judgments on Municipal Corporation(Part 3)

 1) Whether court can direct builder to demolish existing construction if there is subsequent changes in Environment clearance law?

Supreme Court

JUSTICE R. SUBHASH REDDY JUSTICE HRISHIKESH ROY

M/S. SAI BABA SALES PVT. LTD. Vs. UNION OF INDIA & ORS.

CIVIL APPEAL NO. 595 OF 2021

26th November 2021

Author: Hrishikesh Roy, J.

Citation: 2021 ALL SCR (ONLINE) 698

https://www.lawweb.in/2021/12/whether-court-can-direct-builder-to.html


2) Whether State or third party can permit change of user of Gouchar land contrary to its permissible use?

 It is trite to say that gouchar land can be

used only for purposes for which it is permitted

to be used. If there is a user contrary to the

permissible user, whether by the State or by any

third party, the same cannot go on.

IN THE SUPREME COURT OF INDIA

CRIMINAL APPELLATE JURISDICTION

CIVIL APPEAL NO. 5135 OF 2021


RAMESHBHAI VIRABHAI CHAUDHARI Vs THE STATE OF GUJARAT 

Citation: SEPTEMBER 06, 2021.

https://www.lawweb.in/2021/11/whether-state-or-third-party-can-permit.html


3) Whether civil suit is maintainable to challenge assessment and levy of property tax on immovable property?

Construed in the light of this principle, it is clear that sections 84 and 86 of the Municipal Act bar, by inevitable implication, the jurisdiction of the Civil Court where the grievance of the party relates to an assessment or the principle of assessment under this Act."

SUPREME COURT OF INDIA

Brijesh Kumar J.Arun Kumar J.

N.D.M.C. Vs. Satish Chand(deceased by LR Ram Chand

Appeal (Civil) 2700 of 1997

11th September 2003

Citation:  2003 ALL SCR 313,2003(4) Maharashtra Law Reporter 331.

https://www.lawweb.in/2021/11/whether-civil-suit-is-maintainable-to.html


4) Whether Educational institution running on commercial lines are entitled to exemption from payment of general tax?

Therefore, an element of public benefit or philanthropy has to be present. The reason why we stress on this aspect of the matter as if education is run on commercial lines, merely because it is a school, it does not mean it would be entitled to the exemption under Section 115(4) of the Act.

SUPREME COURT

S. MOHAN AND G.N. RAY, JJ.

Municipal Corporation of Delhi Vs. Children Book Trust

Civil Appeal No. 2805 and Civil Appeal No. 228 1990 of 1980

21st April, 1992

Citation: 1992 ALLMR ONLINE 386 (S.C.),(1992)3SCC 390

https://www.lawweb.in/2021/11/whether-educational-institution-running.html


5) Whether burden of proof is on assessee to prove that his case comes within the parameters of the exemption clause?


66.1. Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification.
Reportable
Supreme Court of India
Commnr. Of Customs (Import), ... vs M/S. Dilip Kumar And Company on 30 July, 2018
Author: J N.V. Ramana

 Citation:  (2018) 9 SCC 1 : 2018 SCC OnLine SC 747 at page 37

https://www.lawweb.in/2021/10/whether-burden-of-proof-

is-on-assessee.html


6) Whether Charitable trust running a School is entitled to get exemption from property tax?


IN THE HIGH COURT OF JUDICATURE AT BOMBAY(NAGPUR BENCH)

C.L. PANGARKAR, J.

Sant Kanwarram Education & Social Welfare Society & Ors.Vs.Municipal Corporation Of City Of Amravati

Second Appeal No.203 of 2008

15th October, 2008

Citation: 2008(6) ALL MR 384

https://www.lawweb.in/2021/10/whether-charitable-trust-running-school.html


7) Should tenants of premises deposit total tax levied on the whole building at the time of filing of Municipal Appeal even though they occupy only a portion of it?

Petitioners are required to deposit disputed increased tax for entire premises - Contention that petitioners can deposit increased tax for their premises only is liable to be rejected

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

S.J. KATHAWALA, J.

Satyavati Ramprasad Ruia & Anr.Vs.The Municipal Corporation Of Brihan Mumbai & Anr.

Writ Petition No.938 of 2010

14th July, 2010

Citation: 2010(6) ALL MR 191

https://www.lawweb.in/2021/10/should-tenants-of-premises-deposit.html


8) Whether a party other than Municipal Corporation can raise the issue of maintainability of the suit on the ground of non-issuance of statutory notice?

Want of notice cannot be raised by a defendant other than the public authority to whom the notice is required to be given. If an objection is raised by a person other than public authority then the suit cannot be dismissed on the ground of want of jurisdiction.

(d) In so far as public authorities are concerned in the matter of waiver of notice they are bound to follow and comply with the order of this Court passed in Mohamed Arif H. Modan Vs. Municipal Corporation of Greater Mumbai & Ors., 1999(4) L.J. 109.

(e) The public authorities, however, cannot be estopped if at the threshold they have not raised objection of non-service of notice to raise such an objection at a later stage atleast till the filing of written statement. If objection is raised after the filing of the written statement it will be open to the Court to consider whether failure to raise the objection in the written statement amounts to waiver.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

F.I. REBELLO, J.

Smt. Sabira Aslam Sikwani Vs. Mohammed Yusuf Hussain & Ors.

Civil Revision Application No.1802 of 2002

26th February, 2003


Print Page

No comments:

Post a Comment