Regard being had to the democratic set-up of the municipalities which need the proceeds of the taxes for their own administration, it is proper to leave to these municipalities the power to impose and collect these taxes. It was, however, contended that there has been excessive ,delegation, inasmuch as the State Government has been given the power to condone breaches of the Act and thus to set at naught the Act itself. 945 resent the estate, and a creditor may sue him for recovery of the debts due out of the estate.
597 In appeal the Sub-Divisional Officer, Buldana set aside the order of the Naib Tahsildar because in his view the application was not maintainable in that the appellant had failed to comply with the requirements of s. We shall assume for purposes of the present petition that the petitioner did hold valid licences before December 20, 1961 from the former Portuguese Government for import of goods worth over a million pounds. The Revenue Tribunal confirmed the order of the Sub-Divisional Officer.
We are con- cerned only with relations between subjects of the former sovereign and the new sovereign after the new sovereign has taken over and what we say herein must be confined to that position alone. Learned counsel for the Revenue argued that the income from business and securities fell under different heads, namely, s. 22(4) of the Act against the income from securities held by the assessee. The appellant now appeals to this Court from this order by special leave.
It is impossible for the Legislature to pass statutes for the imposition of such taxes in local areas. 8 of the Act, set aside the order of the Commissioner of Excise dated March 5, 1958, with the direction that until the expiry of the current licenses on March 31, 1960 there would be no change Property Lawyers in Chandigarh High Court the amount of security, but the proper security in terms of the general directions issued by the Board should be demanded from the licensee at the time of the renewal of the licenses, with effect from the next licensing year.
But a simple action for recovery of a debt from the estate of a deceased debtor will not be regarded as an action for administration. In the present case we are not concerned with relations between subject and subject of the former sovereign and their rights inter se when the new sovereign takes over. Such taxes must vary from town to town, from one Board to -another, and from one commodity to another. We have already pointed out that the power to tax is conferred on the State Legislature but is exercised by the local authority under the control of the State Government.
The High Court Property Advocates Court set aside the order of the Naib Tahsildar, the Sub-Divisional Officer and the Revenue Tribunal and remanded the case to the Tahsildar for dealing with the application made by the appellant in the light of the directions given in the judgment. 8 of the Act respectively, that they were mutually exclusive and, therefore, the losses under the head “business” could not be carried forward from the preceding year to the succeeding year and set off under s.
11 of the Saurashtra Rent Control Act 22 of 1951 hereinafter called ‘the Act’-for an order fixing the standard rent of the theatre. This is not a right reading of the relevant ‘provisions. By a registered deed dated December 23, 1960, the appellant obtained a lease of the theatre at a monthly rental of Rs. The appellant applied under s. It is unnecessary to consider all the arguments except the one under Art. The position of law, however, in cases of acquisition of territories by conquest, as in the present case, is undisputed.
The appellant then moved the High Court Property Advocate Top Property Lawyers Chandigarh High Court of Judicature at Bombay praying for a writ or direction quashing the order of the Sub-Divisional Officer, Buldana and of the Revenue Tribunal and for an order for restoration of possession of the land Property Advocates in Chandigarh pursuance of the order of Naib Tahsildar. The Judgment of the Court was delivered by Shah, J. They are rightly left to the representatives of the local population which would bear the tax. The power must be delegated.
He submitted that the rent stipulated to be paid under the lease was “excessive, exorbitant and improper” and that the standard rent of the theatre, having regard to its situation and size and the amenities provided therein, could not exceed Rs. In an administration- action properly instituted, the Court may take upon itself the duty to administer the estate out of which the debts may be satisfied. The appellant appeals to this Court, with certificate under Art.
In such a case the residents of the territories did not carry with them the rights which they possessed as subjects of the ex-sovereign, and that as subjects of the new sovereign they had only such rights as are granted or recognised by him, so far as the relations between the subjects and the sovereign are concerned. Respondent in this appeal is the owner of a build- ing used as a cinematograph theatre. At the hearing of the case before the Board of Revenue, the appellant was represented by counsel.
38 of the Tenancy Act. 14 raised on behalf of the petitioner as we have come to the conclusion that the petitioner is not entitled to any relief in view of the last point urged on behalf of the Government of India. The taxes with which we are concerned are local taxes for local needs and for which local inquiries have to be made. By an order dated October 4, 1959, the Board of Revenue, in exercise of its powers of revision under s.