243 was not ultra vires, As to the other contention that the rule was ultra vires ss. This hypothesis may, prima facie, tend to show that the right to amend these fundamental rights vested not Revenue Advocate in High Court Parliament, but in the people of India themselves. In fact, however, certain by-Laws, called Theatre By-laws, were framed by the Corporation. The framing of a gratuity scheme when an industry is on the verge of closure or after it has closed is, it 516 is urged, wholly unjustified.
An assessment list of house and conservancy taxes was prepared on the basis that a slab system of taxation would apply, and was published by the appellant under s. The appellant then decided to amend the list under s. ” It is quite clear that the words “the matters or things referred to in these by-laws” occurring Revenue Lawyers in Chandigarh the by-law quoted, contemplate things to be done by the licensee and not by the Corporation. Thus, while it is clear that the sections preceding s.
We cannot, however, give the expression such a restricted meaning. 141 and, after issuing notices to some assessees and after hearing their objections a new list was authenticated and published. Those by-laws were not produced before us excepting one which states, “The Chairman may cause all such premises to be inspected at least twice yearly and if as the result of such inspection any defect or disorder be noticed in such premises in connection with and relating to any of the matters or things referred to in these by-laws, the Chairman may by written notice require the owner or lessee of such premises to make good such defects.
It is argued that gratuity schemes are planned on a long term basis, the ruling principle being to make the employer to pay retiral benefits to such of its employees as, retire from year to year. 239 have no overriding effect on that section,, the courts are not to ignore them but apply such of them as can be applied without detracting from the provisions of S. Municipalities Act, 1961. when some complaints of partiality in its preparation were made, the list was suspended.
reserved to themselves certain fundamental rights, so-called, I apprehend, because they have been retained by the people and made paramount to the delegated powers, as in the American model” (p. 239 it is not those provisions but the latter which is to have an overriding effect. Section 6 (1) (c) cannot, Revenue Advocates in High Court Chandigarh terms, therefore apply since the mortgagor-mortgagee relationship did not subsist on. For, even in the absence of those words, the earlier provisions could not have been ignored.
73 and 75 of the Act, the High Court held that even if it be assumed that by adopting the basis of capital value the municipality must determine the annual value of the property and levy rate on such value, it made no difference to the result, as the municipality might levy much higher rate of tax on the annual value of the property determined on the basis of its capital value. The appellant later re- voked the slab system and reverted to the old rate of assessment. The Revenue Advocates Chandigarh High Court Court held that the manner in which open lands were rated did not bring the rate within item 55 of’ List I of the Seventh Schedule to the Government of India Act, as the method employed was only a mode of levying the rate.
Indeed, the very expression ‘so far as may be’ empha- sises the fact that while the earlier provisions have to be borne in mind by the Court while applying s. Gopalan(1) Patanjali Sastri, as he then was, expressed the view that “there can be no doubt that the people of India have, in exercise of their sovereign will as expressed in the Preamble, adopted the democratic ideal which assures to the citizen the dignity of the individual and other cherished human values as a means to the full evolution and expression of his personality, and in delegating to the legislature, the executive and the judiciary the irrespective powers in the Constitution.
The High Court pointed out that the municipality, by adopting this method, had done in one step what could be done in two steps, and that would have merely involved first determining the capital value and then the annual value, and then fixing the rate on the annual value at a much higher percentage. It may be stated that the licence granted to the respondent does not appear in the records of this case. Those matters or things cannot be services which the Corporation is required to render.
For, it is a rule of construction that all the provisions of a statute are to be read together and given effect to and that it is, therefore, the duty of the Court to construe a statute harmoniously. It would, therefore, appear that even the by-laws the terms of which might have been incorporated in the licence do not contemplate the rendering of any service by the Corporation to the licensee. The assessees filed objections to it under s.
The main contention urged before us in support of the appeal is that the Tribunal was not justified in imposing on the Company a gratuity scheme at a time when it had already ceased to carry on its business. January 1, 1955 even if the construction which learned Counsel for the appellant pressed upon us was accepted. -The principal point that is raised for consideration in this appeal by special leave is as regards the legality and propriety of an order by the learned Single judge of the High Court of Gujarat directing a counter-claim filed by the respondents to be treated as a plaint in a cross-suit and remanding the case for trial on that basis.
The High Court therefore held that r. The final list was published after authentication. In our opinion, tkere is considerable force in this contention. A sub-committee appointed by the appellant, considered the objections filed to the list and completed its revision.