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1 - 10 of 13 (3.55 seconds)Section 136 in The M.P. Municipal Corporation Act, 1956 [Entire Act]
Section 6 in The M.P. Municipal Corporation Act, 1956 [Entire Act]
Section 132 in The Companies Act, 1956 [Entire Act]
Manodeep Higher Education Society vs Municipal Corporation on 20 March, 2018
5. Having gone through the judgments passed in the case of Daya
devi Education Committee (supra) and Pioneer Society for Professional
Studies (supra) I am of the opinion that they do not warrant re-
consideration by this Court. The judgments are considered judgments
and by taking into consideration various provisions of the Act, 1956 and
the notification of the State Government the issue in hand has been
decided. Only for the reason that as per the respondents the provisions
and the notification have not been properly interpreted it cannot be said
that the judgments are per incuriam hence I am not inclined to take a
different view.
Pioneer Society For Professional ... vs Indore Municipal Corporation on 13 June, 2022
5. Having gone through the judgments passed in the case of Daya
devi Education Committee (supra) and Pioneer Society for Professional
Studies (supra) I am of the opinion that they do not warrant re-
consideration by this Court. The judgments are considered judgments
and by taking into consideration various provisions of the Act, 1956 and
the notification of the State Government the issue in hand has been
decided. Only for the reason that as per the respondents the provisions
and the notification have not been properly interpreted it cannot be said
that the judgments are per incuriam hence I am not inclined to take a
different view.
Essarjee Education Society vs The State Of Madhya Pradesh on 20 October, 2015
15. Since the legislature has exempted the lands or buildings or
both, for which property tax is not leviable from cess, in our
considered opinion, the respondent- Corporation have no
authority even (under Section 132(6)(o) to impose urban
development cess. The imposition of urban development cess
and its recovery, therefore, cannot be upheld. The decision in
M.P. Cooperative Housing Society (supra) so far it upheld the
Corporation's power to recover the urban development cess is of
no help to the respondents because of insertion of second proviso
in sub-section (1) of Section 6 of the M.P. Upkar Adhiniyam,
1981 w.e.f. 21.5.2007 7-
Thus, with effect from 21.05.2007, the educational institutions
which are exempted from the property tax are also exempted
from paying the urban development cess.
Article 226 in Constitution of India [Constitution]
M.P. Co-Operative Housing Society And ... vs State Of M.P. And Ors. on 6 August, 2002
As regard to exemption from educational cess though the
same was turned down in Essarjee Education Society (supra) by
concurring with the decision in "M.P. Co- operative Housing
Society and another Vs. State of M.P. and others 2002(4) MPHT
252". It is now informed that the State Government vide
Notification No.231/18-3/2000, dated 25.01.2000 issued in
exercise of powers conferred under Section 132(6)(o) of 1956
Act and Section 127(6)(o) of M.P. Municipalities Act 1961 has
exempted the building/land which is exempted from property tax
from the educational cess. The notification is in the following
term: