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Supreme Court Dismisses Appeal Against Levy of Timber Tax Under Calicut City Municipal Act 1961. Court Holds Section 126 Must Be Read Down to Tax Only Entry of Timber for Consumption, Use or Sale Within Municipal Limits, Consistent with Entry 52 List II Constitution.

The appeals arose from a group of petitions filed before the Kerala High Court challenging the levy of 'timber tax' by the Corporation of Calicut unde...

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Bombay High Court Allows Petitions Challenging Demolition of Structures by Nashik Municipal Corporation Without Proper Notice and Hearing. Demolition Without Prior Notice Violates Principles of Natural Justice Under Section 53A of MRTP Act and Section 169 of MMC Act.

The judgment involves a group of writ petitions filed by individuals and businesses challenging the demolition of their structures by the Nashik Munic...

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Bombay High Court Upholds Octroi Levy on Imported Aircraft Parts in Customs Bonded Warehouse — Entry into Municipal Limits Occurs Upon Removal from Warehouse. Interpretation of 'Goods' and 'Entry' Under Section 192 of Mumbai Municipal Corporation Act, 1888 Confirms Levy is Valid and Not Ultra Vires.

The judgment concerns two writ petitions filed by Jet Airways (India) Ltd. and Reliance Commercial Dealers Ltd. challenging the levy of octroi by the ...

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Bombay High Court Quashes Delegation of Powers by Municipal Corporation to Standing Committee and Commissioner — Ultra Vires the Maharashtra Municipal Corporations Act, 1949. General Body Cannot Delegate Its Statutory Powers to Subordinate Bodies Without Express Authority.

The petitioner, Yogesh Mangalsen Bahal, challenged a resolution passed by the General Body of the Pimpri Chinchwad Municipal Corporation on 20 June 20...

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Supreme Court Allows Appeal in Income Tax Deduction Case for Accrued Development Liability. Deduction for Estimated Future Development Expenses Allowed Under Section 10(1) of Indian Income-tax Act, 1922, as Liability Was Accrued, Not Contingent.

The dispute concerned the income tax assessment of a land-developing company that followed the mercantile method of accounting. The appellant, Messrs....

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Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...

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Bombay High Court Disposes of Challenge to Sections 17(2) and 32(1) Proviso of MMRDA Act by Consent. Land Acquisition by MMRDA Under Challenge: Petitioners Allege Unconstitutional Provisions in MMRDA Act, 1974.

The Bombay High Court heard and disposed of a group of matters comprising Writ Petition No. 841 of 2012, Public Interest Litigation No. 3 of 2011, and...

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Bombay High Court Reserves Judgment on Writ Petition Challenging Municipal Council Land Allotment. Petitioner Seeks Quashing of Resolutions and Government Approval for Allotment of Land Reserved for Public Purposes Allegedly in Violation of Section 92 of Maharashtra Municipal Councils Act, 1965.

The writ petition, originally filed as a Public Interest Litigation, challenged the decisions of Baramati Municipal Council and the State of Maharasht...