exercise of the power under the proviso to clause (1)
of Article 243Q of the Constitution of India specifying
the appellant to be an “industrial ... issued notification dated 24.12.2001 under the
proviso to Article 243Q(1)(a) which provision was not
considered in the above mentioned two cases, hence
Constitution 74th Amendment Act of 1992
deals with municipalities. Under Article 243Q which deals with the
constitution of municipalities, it is provided as follows ... 243Q. Constitution of Municipalities-
(1) There shall be constituted in every State -
(a) a Nagar Panchayat (by whatever name called) for a transitional area,
that
Article 243 Q of the Constitution of India declares as follows:
“243Q. Constitution of Municipalities:- (1)There shall be
constituted in every State ... specify by public notification for the
purposes of this Part.”
4
Article 243Q contemplates the constitution of three different
categories of bodies known
High Court found that
no public notification as contemplated under Article 243Q(2) of the
Constitution of India has been produced specifying Gram Panchayat
Roopbas ... area” or “a larger urban
area” means an area specified under Article 243Q of the Constitution
of India;”
7. Article 243Q of the Constitution
Municipality' means an institution of self-government constituted under Article 243Q ;
13
29. From the facts narrated and the arguments of parties ... scheme of Parts IX and IXA of the Constitution when Article
243Q provides for the creation of such a separate administrative unit in the
form
defined by
Clauses (c), (d) and (e) of Article 243P. Article 243Q and Article 243R
deals with the constitution and composition of Municipalities. Article
243S ... Municipality" means an institution of self-government
constituted under article 243Q;
xxx xxx xxx
"243Q. Constitution of Municipalities.- (1) There shall be
constituted
area, a smaller
urban area and a larger urban area respectively. Article 243Q(2) defines
these three areas to mean such areas as the Governor ... Municipality' means an institution of self-
government constituted under article 243Q;
xxx xxx xxx xxx
xxx xxx xxx xxx
(g) 'population' means
Constitution
dealing with Municipalities which provides as follows:
“243Q. Constitution of Municipalities.- (1)There shall be constituted in
every State,-
(a) a Nagar Panchayat ... industrial township and secondly a notification
under Proviso to Article 243Q of the Constitution of India.
7. From Section 12A it further reveals that
Section 10(20)
Explanation and the constitutional provisions of
Articles 243P and 243Q of the Constitution.
11. Learned counsel for the assessee refuting ... Constitution (Seventy-fourth)
Amendment Act, 1992 w.e.f. 01.06.1993, Articles 243Q
deals with constitution of Municipalities. Section
10(20) Explanation, Clause (ii) relates
Governor;
(e) “Municipality” means an institution of self-government
constituted under article 243Q;
xxx xxx xxx
24. Municipalities are then divided into three categories under ... Article
243Q. The first is the Nagar Panchayat for a transitional area i.e., an
area in transition from a rural to an urban area
