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Documents citing Banarsi Dass Mahajan vs The State Of Punjab And Anr. on 28 July, 1989

Jagjit Cotton Textile Mills Ltd. vs The State Of Punjab Through The ... on 13 September, 1990

In view of what has been stated above, following the Full Bench judgment in Banarsi Dass Mahajan's case (supra), we hold that clause (b) of Section 3 (1) of the Act has first to be exhausted and when gross annual letting value can in no event be determined under the said clause, then the gross annual value may be determined under clause (c) of Section 3 (1) of the Act.
Punjab-Haryana High Court Cites 19 - Cited by 2 - Full Document

The Metafold Industries (Regd.) vs State Of Punjab And Anr. on 30 May, 1997

In that respect, my attention was invited to a Full Bench ruling of this Court in case of Banarsi Dass Mahajan v. The State of Punjab, (1990-1)97 P.L.R.l (F.B.). In that case their Lordships were considering the case in which Clauses (a), (b) and (c) of section 93 of the Punjab Municipal Corporation Act would be attracted. Their Lordships observed that the initial exercise should be under Clause (b) to determine at what figure the building may reasonably expected to let in accordance with the principles of the Rent Laws, and thereupon permissible deduction in the light of the explanation. It is only in those cases where it is not possible to fix the annual rateable value under Clause (b) then the provision of Clause (c) would come into play. However, at the same time, the procedure to be adopted while fixing the annual rateable value under Clause (b) cannot be totally forgotten. Under Clause (c) estimated cost of deduction of the building minus depreciation is to be considered for arriving at the figure of annual rateable value. Their Lordships have also quoted the provisions of the Punjab Municipal Act and the Punjab Municipal Corporation Act alongwith the provisions of the Delhi Corporation Act to indicate the difference, if any, in method adopted in arriving at the annual rateable value. In para 21 of this report, their Lordships observed as follows :-
Punjab-Haryana High Court Cites 26 - Cited by 1 - S C Malte - Full Document

Tara Chand vs Municipality And Anr. on 7 December, 2004

In support of his arguments, Shri Garg relied on the judgments of the Supreme Court in Devan Daulat Rai Kapoor v. New Delhi Municipal Committee, AIR 1980 SC 541, Dr. Balbir Singh v. M.C.D., AIR 1985 SC 339 and Municipal Corporation of Greater Mumbai v. Kamla Mills Ltd., (2003) 6 SCC 315 : (AIR 2003 SC 2998) and a judgment of this Court in Banarasi Dass Mahajan v. State of Punjab, 1990 (1) Pun LR 1.
Punjab-Haryana High Court Cites 22 - Cited by 1 - A K Mittal - Full Document

M. Yellappa vs The State Of Karnataka on 3 August, 1992

12. In the instant case, the learned Additional State Public Prosecutor has asked us to rely on that part of Ex. P-3 in which the accused stated that, that night after taking food he and his wife and child slept in the house. That according to him is not an inculpatory statement and therefore, the same is separable from other parts of Ex. P-3 and hence, admissible in evidence. If the purpose for which this part of the statement is sought to be used is considered it is not possible to agree with the submission made by the learned Addl. State Prosecutor. Sleeping in the night along with the accused in the house wherein no one else than their own child lived provides a connecting link in the chain of circumstances, thus making out a case of the accused having an opportunity to cause the death of his wife and also the circumstance of the accused and the deceased being together last before her death, which again is an important and vital link in the chain of circumstances. This cannot be isolated and highlighted as a part ex-culpatory and non-incriminating statement. The appellant's counsel in meeting the argument of learned State Prosecutor has invited our attention to a decision of Punjab & Haryana High Court in the case of Banarsi Das v. The State of Punjab, 1981 Cri LJ 1235, in which the decision of the Bombay High Court in the case of Harnam Kishan v. Emperor, AIR 1935 Bom 26 : (36 Cri LJ 539), was quoted with approval. The facts of that case as extracted in this decision were as follows :
Karnataka High Court Cites 13 - Cited by 2 - Full Document

Punjab State Electricity Board vs The Municipal Committee on 5 April, 2013

Thereafter, a Full Bench of this Court in Banarsi Dass Mahajan vs. State of Punjab and another, 1990 (1) PLR 1 also examined the issue and held that the Commissioner must first exercise powers under Clause (b) to determine the figure the building may reasonably be expected to be let out and according to the principles of rent law and give CWP No. 1987 of 1990 10 permissible deductions. The relevant paragraph reads as under:-
Punjab-Haryana High Court Cites 22 - Cited by 1 - G S Sandhawalia - Full Document

Indian Oil Corporation Ltd. vs Commissioner, Jalandhar Division And ... on 13 December, 1996

Banarsi Dass v. State of Punjab, in which it was held that even though there may not be any existing assessment of the property under the East Punjab Urban Rent Restriction Act, 1949, the assessment Committee of the Municipal Corporation was duty bound to make a notional assessment of the fair rent of the property and then imposed tax on that basis and the Hon'ble Judge followed the dictum of this judgment and came to the similar conclusion.
Punjab-Haryana High Court Cites 9 - Cited by 1 - R L Anand - Full Document

Vinod Paper Mills Limited vs The Municipal Committee And Ors. on 6 October, 2004

Para 27:- Even if there is a tenancy or there is not, the concept of the hypothetical tenant still has a brooding influence in the determination of the fair rent. To repeat we say that cause (b) of Section 93 has first to be exhausted and when gross annual letting value can in no event be determined under the said clause, then the gross annual value may be determined under clause (c), and both the provisos, and in particular the first proviso cannot be read in isolation so as to render otiose the main provisions of clauses (b) and (c). Viewed in this light, we are of the confirmed view that Punjab Concast Steel Ltd's case, (1985-1)87 P.L.R. 757 (supra) was rightly decided and the decisions to the contrary i.e. A.R. Skinner's (1969)71 P.L.R. 205 and Hukam Chand's 1979(1) L.L.R. 124 cases (supra) and other cases of the kind are no good law in view of Devan Daulat Rai Kapoor's A.I.R. 1980 S.C. 541 case (supra)."
Punjab-Haryana High Court Cites 15 - Cited by 0 - A K Mittal - Full Document
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