Showing : 1-10 of 30 Results

SUPREME COURT OF INDIA
Year of decision: 2017
Details
Rent and Eviction-- Property tax recoverable from tenant u/s 67(3) of the New Delhi Municipal Council Act, 1994 as arrears of rent by the landlord/owner - Cannot be considered to be forming part of the rent for the purpose of seeking eviction or ejectment of such tenant who defaults in payment of such recoverable tax..........
DELHI HIGH COURT
Year of decision: 2016
Details
Delhi Municipal Corporation Act, 1957, Section 115, Constitution of India, 1950, Article 285, Indian Statistical Institute Act, 1959, Section 7(c)- - Property Tax - Exemption - Properties of petitioner to the extent not let out and/or not used for any trade or business are entitled to exemption u/art.285 of Constitution and hence, attempt of respondent to levy said property to property tax is not valid and is quashed and it is declared that..........
SUPREME COURT OF INDIA
Year of decision: 2015
Details
Civil Procedure Code, 1908, Order 7, Rule 3-- Identification of property - Suit property described in plaint not only by boundaries but also by municipal number and by giving its description in the plaint map - From no stretch of imagination it can be said that suit property was not identifiable - Moreover, Advocate Commissioner's report..........
PUNJAB AND HARAYANA HIGH COURT
Year of decision: 2012
Details
Punjab Municipal Corporation Act, 1976, Section 93(b), 93(c)- - Assessment of house tax - Applicability of S.93(c) - Provisions of Rent Act are applicable in area where property of petitioner is situated - Held, S.93(c) is applicable only where rental value cannot be worked out - Respondents cannot take recourse to S.93(c) but will have to assess house tax on..........
PUNJAB AND HARAYANA HIGH COURT
Year of decision: 2011
Details
Punjab Municipal Corporation Act, 1976, Section 97-- Imposition of tax - Resistance of a person who is in possession of the property under an agreement of sale from the municipality - There is a provision for recovery against an occupier in a case where the recovery is not possible u/s 97 and allowing an occupier to an indemnity from the person who..........
SUPREME COURT OF INDIA
Year of decision: 2011
Details
Transfer of Property Act, 1882, Section 105, Easements Act, 1882, Section 52-- Lease or licence - Tax paid receipts - Tax deposit receipts for the year 1989-90 to 1992-1993 - If the respondents are licencees then there is nothing strange that appellants who are not residing in the city had sent the tax amount through respondents for payment to the Municipal Authorities - It..........
PUNJAB AND HARYANA HIGH COURT
Year of decision: 2010
Details
Punjab Municipal Act, 1911, Section 84-- House tax - Plaintiff filed suit impugning demand raised in the bill towards house tax - Property in respect whereof demand raised not within municipal limits - Held, municipality is not competent to levy house tax on said property...........
PUNJAB AND HARYANA HIGH COURT
Year of decision: 2010
Details
Punjab Municipal Act, 1911, Section 67-- Property tax - Enhancement - Opportunity of hearing - Objections decided on the same day it were filed - Mentioned in order that contention of objectors noticed - Held, once order is passed in presence of objectors after noticing their contentions, it cannot be said that opportunity of hearing was..........
PUNJAB AND HARYANA HIGH COURT
Year of decision: 2009
Details
Punjab Municipal Corporation Act, 1976, Section 93, 103-- House tax - Rateable value of property - Proposed to be revised to Rs.2.70 lacs - Objections filed inter alia that guiding principles and the formula for purposed annual rateable value, have not been disclosed which is essential as per law on the issue - Joint Commissioner however enhanced the..........
PUNJAB AND HARYANA HIGH COURT
Year of decision: 2007
Details
Punjab Municipal Act, 1911, Section 3(1)(b), 63, 68A, East Punjab Urban Rent Restriction Act, 1949, Section 4, Haryana Urban (Control of Rent and Eviction) Act, 1973, Section 4-- Determination of Annual Rental value of property - Calculation of House Tax thereon - Building governed by provision of Rent Control Legislation - Landlord cannot reasonably be expected to receive anything more than the standard rent from a hypothetical tenant and the annual value of the building..........

Showing : 1-10 of 30 Results